BIR Form 1905: Every Update It Handles, Free
Bureau of Internal Revenue · registration
Quick answer
BIR Form 1905 is the Application for Registration Information Update, Correction and Cancellation. It covers TIN card requests, books of accounts and business closure. BIR's charter publishes most 1905 routes at a fee of None, with 1 Day for a TIN card and 1 Day for books of accounts.
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Where these figures come from
About these figures: the numbers below come from BIR's official published sources: Bureau of Internal Revenue | Citizen's Charter (2026 Edition) (https://bir-cdn.bir.gov.ph/BIR/pdf/BIR%20Citizen's%20Charter%20(2026%20Edition)%20final.pdf, retrieved 2026-09-01); Bureau of Internal Revenue | List of BIR Forms (https://www.bir.gov.ph/bir-forms, retrieved 2026-09-01). Agencies change fees and rates without notice, so confirm with BIR before you rely on them. Last verified: 2026-09-01.
One form, many jobs
BIR Form 1905 is the Application for Registration Information Update, Correction and Cancellation. That is a mouthful, and it hides how often you will need it.
You do not use 1905 to register. You register with Form 1901 or 1902 depending on whether you earn purely compensation income or run a business. After that, almost every change to what BIR holds about you goes through 1905.
What it covers, and what BIR publishes for each
Every figure below is from BIR’s Citizen’s Charter (2026 Edition), which publishes a total processing time and a total processing fee for each service.
| Service | Copies of 1905 | Processing time | Fee |
|---|---|---|---|
| Registration of Books of Accounts | 2 originals | 1 Day | None |
| Books of Accounts, bulk (six and above) | 2 originals | 3 Days | None |
| TIN Card | 1 original copy | 1 Day | None |
| Closure of Business, head office subject to audit | 2 original copies | 3 Days | PHP 30.00 |
| Authority to Print invoices | included in checklist | 1 Day | None |
| Authority to Print, bulk (six and above) | included in checklist | 3 Days | None |
| Permit to Use loose-leaf books | included in checklist | 3 Days | None |
| Certification of COR, ATP or TIN Card | included in checklist | 6 Hours, 17 Minutes | PHP 130.00 |
Two things stand out. Most of these cost nothing, which is worth knowing before anyone offers to process one for you for a fee. And the one that does cost money, closure of business, is PHP 30.00, which is a documentary stamp tax rather than a service charge.
The TIN card rules that catch people
The TIN card is the most-requested 1905 service, and it carries two restrictions the charter states plainly.
Personal appearance is required. The charter says no authorized representative shall apply in behalf of the taxpayer. For most other BIR services you can send someone with a Special Power of Attorney. Not this one.
It is for 00000 branch TINs only. The charter limits the service to individual taxpayers registered with 00000 branch TIN. If your TIN ends in a different branch code, this route is not open to you.
Processing is published at 1 Day with a fee of None. What the card is, and what a replacement costs, is covered in our guide to the TIN ID.
Certified copies and where PHP 130.00 comes from
If you need a certified copy of your Certificate of Registration, your Authority to Print, or your TIN card, the charter publishes PHP 130.00 at 6 Hours, 17 Minutes.
The figure is not arbitrary. The charter explains that any request for certification on matters relating to registration is charged a fee not exceeding one hundred pesos (P100.00), in addition to the documentary stamp tax imposed under Section 188 of the National Internal Revenue Code. PHP 100.00 plus PHP 30.00 of documentary stamp tax is the PHP 130.00 you pay.
That same PHP 30.00 documentary stamp tax turns up across BIR registration. It is the fee on new business registration too, as covered in TIN registration and the 10-day rule.
Books of accounts
Registration of books of accounts runs on 1905 and is published at 1 Day with a fee of None. The charter states that all corporations, companies, partnerships or persons required by law to pay internal revenue taxes shall keep and use a relevant and appropriate set of bookkeeping records.
The checklist depends on which kind of books you keep:
| Book type | What the charter asks for |
|---|---|
| Manual | 1905 (2 originals), plus new sets of permanently bound books of accounts |
| Manual loose leaf | 1905 (2 originals), Permit to Use loose-leaf books (1 photocopy), permanently bound loose-leaf books, and an affidavit attesting to the completeness, accuracy and correctness of entries and the number of loose leaves used |
The bound books come from a bookstore, not from BIR. The Permit to Use is its own service, published at 3 Days with a fee of None.
Filing on time is a separate question from keeping the books. Deadlines and which return applies are in our guide to ITR filing.
The steps at the counter
BIR publishes the process step by step, with a time against each one. For books of accounts it runs:
- Stamp the registration details on the front page of each book, at the Registration Officer counter. 1 Hour.
- Take a queuing number and submit the complete documentary requirements. One queuing number per application. 2 Hours.
- BIR verifies your existence in the eREG TIN Query, ITS or IRIS systems.
- BIR validates the accuracy and completeness of the documents. If they are complete, the application is stamped received and the Checklist of Documentary Requirements is signed. If incomplete, the documents are returned and you sign the checklist acknowledging what is missing. 1 Hour.
- A Document Locator Number is assigned.
- Details are encoded from the update form. 2 Hours.
- The books go for signature of the Assistant Revenue District Officer, the Revenue District Officer or the Client Support Section Chief. 1 Hour.
- You receive the approved books and your copy of 1905 at the Registration Counter.
Counters run 8:00 AM to 5:00 PM and BIR classifies the service as Simple.
Where this goes wrong
Turning up without the right number of copies. The charter asks for 2 originals for books of accounts and closure, but 1 original copy for a TIN card. Bringing one copy to a service that wants two means a second trip.
Sending a representative for a TIN card. Personal appearance is required and the charter says so explicitly. A Special Power of Attorney does not help here.
Expecting the whole thing in an hour. The per-step times add up to a published total of 1 Day for most 1905 services, and 3 Days for bulk transactions of six applications and above.
Paying someone a fee for a free service. Most 1905 routes publish a total processing fee of None. Only closure of business (PHP 30.00) and certifications (PHP 130.00) carry a published charge.
Frequently asked questions
- What is BIR Form 1905 for?
- Its official title on BIR's List of BIR Forms is Application for Registration Information Update/Correction/Cancellation. It is the form you file when something about your existing registration changes rather than when you register for the first time. That covers a TIN card request, registering books of accounts, and closing a business.
- How much does Form 1905 cost?
- The form itself is free, and most services built on it publish a total processing fee of None. BIR's charter shows None for registration of books of accounts, for the bulk version of that service, for a TIN card, for an Authority to Print, and for a Permit to Use loose-leaf books. Closure of business is the exception at PHP 30.00.
- How long does a TIN card take?
- BIR's charter publishes a total processing time of 1 Day for the Application for Taxpayer Identification Number (TIN) Card, with a total processing fee of None. It asks for BIR Form No. 1905 in 1 original copy.
- Can someone else file it for me?
- Not for a TIN card. The charter states that personal appearance is required and that no authorized representative shall apply in behalf of the taxpayer. Other 1905 services do accept a representative, and for those the charter asks for a Special Power of Attorney plus a government-issued ID of both the taxpayer and the representative, each with an original wet specimen signature.
- How many copies do I bring?
- It varies by service, and the charter is specific. Registration of books of accounts asks for 2 originals. A TIN card asks for 1 original copy. Closure of business, head office subject to audit, asks for 2 original copies.
- Who can get a TIN card?
- The charter limits the service to individual taxpayers registered with 00000 branch TIN only. If your TIN carries a different branch code, that route does not apply to you.
- What does a certified copy of my COR cost?
- PHP 130.00, published at 6 Hours, 17 Minutes. The charter explains the figure: any request for certification on matters relating to registration is charged a fee not exceeding one hundred pesos (P100.00), in addition to the documentary stamp tax imposed under Section 188 of the National Internal Revenue Code.
- When are the counters open?
- The charter gives operating hours of 8:00 AM to 5:00 PM for these Revenue District Office services, and classifies each of them as Simple.