Every Filipino taxpayer inevitably needs to go to a branch of the Bureau of Internal Revenue (BIR) to transact their business there. It could be to secure the necessary papers for a housing loan, register your new business and get a Tax Identification Number (TIN) for it, or file your income tax return.
One crucial piece of information that anyone needs to know before making the trip is to make sure that you will be visiting the BIR branch in the correct sector, which is more officially known as the revenue district office or RDO.
Otherwise, depending on the business with the BIR you need to transact, you may just be wasting your trip since going to the wrong RDO could mean that they will not be able to process your specific request.
What is the Revenue District Office (RDO)?
The registration records of the BIR are not centralized, which could have made it convenient for any registered taxpayer to access their records at any BIR branch.
Instead, the department has set up more than a hundred RDOs across the Philippines that would cater to the needs of the taxpayers that are registered with them. An RDO is where the records of taxpayers registered with it are kept. It is important to note too that an individual may only be registered at one specific RDO at a time, meaning their records won’t be accessible at any other RDO.
An RDO offers a lot of frontline services, with the most important ones being the issuance of TIN cards for every taxpayer (whether it be an individual or a corporate entity), and the processing of the TIN registration for first-timers. The BIR uses the TIN to quickly access a taxpayer’s information as well as process and track their transactions with the agency.
The TIN is needed by everyone filing income tax returns. Banks also require it when you want to open an account with them.
For those who may still be not aware of it, the specific TIN is assigned only once to an individual and will be associated with them for the rest of their lives. This means you can’t apply for a second TIN should you forget the one assigned to you. Instead, you would have to ask the BIR through any of its branches to retrieve your TIN for you.
To make it easier to identify RDOs, especially in BIR forms, RDO codes are assigned to represent each one of them. These RDO codes enable the collections agency to monitor each region in the Philippines when it comes to the tax collected as well as process tax payments, tax returns, and withholding taxes in the area.
Taxpayers will need to enter the RDO where they are registered whenever they transact a business with the BIR.
RDO Codes vs. BIR Branch Codes
The TIN is a system-generated number made up of 12 digits. The first nine digits represent the TIN proper. For individual taxpayers, the last three digits are usually just zeroes while for corporations those last three represent the branch code.
Speaking of branch code, some people mistake it as being the same as the RDO code, but it’s different. An RDO code is made up of only three digits while the branch code can be three to five digits and is a part of the TIN that functions as an effective way to easily identify the taxpayer (“000” will mean it’s an individual taxpayer, otherwise it will be a corporate taxpayer).
How To Find Your BIR RDO Code
So now, for those who may haven’t had the need to know what their RDO code is but are intrigued about it, how do you check what’s yours? Well, there are three ways to go about it:
Checking the BIR Forms
This is the easiest way to do it. Companies hiring new employees who don’t have a TIN yet are required to register them with the BIR by making them fill out BIR Form 1902 and then submitting that within 10 days from the hiring date.
The TIN will be generated and assigned to the new employee. The RDO code will also be reflected in the form. Should the employee need to know what their RDO code is in the future, they can just request a copy from the HR department of their company.
When it comes to self-employed individuals, they should check out a copy of their BIR Form 1901 that they filed when they first registered as a taxpayer with the BIR.
Corporate taxpayers, on the other hand, would find their RDO code in BIR Form 1903.
One-time taxpayers (those who pay for donor’s tax, estate tax, capital gains tax, or some other one-time tax such as when they won in a raffle or contest), meanwhile, should look at their copy of BIR Form 1904 for their RDO.
If you have transferred RDO, you can find your new RDO code in the copy of BR Form 1905 that you submitted when you requested the transfer.
Calling the BIR Hotline
This is a hit-and-miss thing since government telephones in the Philippines are notoriously hard to reach (except those for emergencies). The BIR hotline, which was previously known as the BIR Contact Center and is now the Customer Assistance Division (CAD) can be reached at telephone number 8538-3200.
Going to an RDO
Of course, when all else fails, like you can’t find any of the aforementioned forms above or you can’t get through the BIR hotline, the best thing is to visit the nearest RDO. Yes, it’s most inconvenient, and with the COVID-19 pandemic still a reality, it can also be risky. But if there’s a need to find out what your RDO code is, you don’t have a choice.
Once you get to an RDO, you need to ask for a TIN verification slip, which you need to fill out. Most likely, you would need to queue for your turn as most BIR branches are usually packed with people transacting their businesses. Make sure you line up to the correct window so you won’t waste your time. It’s just a matter of a few minutes for the BIR officer to find your RDO code and RDO location and even your TIN.
BIR RDO Codes in the Philippines
You do have another option to find out what your RDO code is, and that is by checking out this handy list that we are providing here. You just need to make sure that you (or your employer) haven’t transferred to another RDO previously.
RDO Codes and Corresponding RDOs
To make it easier for you to find RDO codes, we’ve listed down the RDOs in alphabetical order.
- 005 Alaminos, Pangasinan
- 077 Bacolod City
- 008 Baguio City
- 020 Balanga, Bataan
- 022 Baler, Aurora
- 007 Bangued, Abra
- 058 Batangas City
- 014 Bayombong, Nueva Vizcaya
- 104 Bayugan City, Agusan del Sur
- 078 Binalbagan, Negros Occidental
- 057 Biñan, Laguna
- 030 Binondo
- 062 Boac, Marinduque
- 096 Bongao, Tawi-Tawi
- 010 Bontoc, Mt. Province
- 086 Borongan, Eastern Samar
- 103 Butuan City
- 056 Calamba, Laguna
- 063 Calapan, Oriental Mindoro
- 027 Caloocan City
- 087 Calbayog City, Samar
- 016 Cabarroguis, Quirino
- 098 Cagayan de Oro City
- 046 Cainta-Taytay
- 004 Calasiao, West Pangasinan
- 085 Catarman, Northern Samar
- 081 Cebu City North
- 082 Cebu City South
- 21C Clark Freeport Zone
- 107 Cotabato City
- 040 Cubao
- 115 Digos, Davao del Sur
- 091 Dipolog City
- 079 Dumaguete City
- 113B East Davao City
- 047 East Makati
- 110 General Santos City
- 097 Gingoog City
- 061 Gumaca, Quezon
- 101 Iligan City
- 074 Iloilo City
- 093B Ipil, Zamboanga Sibugay
- 066 Iriga City
- 094 Isabela, Basilan
- 095 Jolo, Sulu
- 071 Kalibo, Aklan
- 54B Kawit, West Cavite
- 108 Kidapawan, North Cotabato
- 111 Koronadal City, South Cotabato
- 012 Lagawe, Ifugao
- 001 Laoag City, Ilocos Norte
- 53A Las Piñas City
- 009 La Trinidad, Benguet
- 067 Legazpi City, Albay
- 059 Lipa City
- 060 Lucena City
- 090 Maasin, Southern Leyte
- 026 Malabon-Navotas
- 099 Malaybalay City, Bukidnon
- 041 Mandaluyong City
- 080 Mandaue City
- 102 Marawi City
- 045 Marikina
- 070 Masbate, Masbate
- 114 Mati, Davao Oriental
- 53B Muntinlupa City
- 065 Naga City
- 015 Naguilian, Isabela
- 049 North Makati
- 23A North Nueva Ecija
- 21A North Pampanga
- 038 North Quezon City
- 028 Novaliches
- 018 Olongapo City
- 089 Ormoc City
- 100 Ozamis City
- 034 Paco-Pandacan-Sta. Ana-San Andres
- 092 Pagadian City, Zamboanga del Sur
- 17B Paniqui, Tarlac
- 052 Parañaque
- 051 Pasay City
- 043 Pasig
- 25A Plaridel, Bulacan (now RDO West Bulacan)
- 036 Puerto Princesa
- 032 Quiapo-Sampaloc-San Miguel-Sta. Mesa
- 035 Romblon
- 072 Roxas City
- 003 San Fernando, La Union
- 073 San Jose, Antique
- 037 San Jose, Occidental Mindoro
- 042 San Juan
- 055 San Pablo City
- 068 Sorsogon, Sorsogon
- 050 South Makati
- 23B South Nueva Ecija
- 21B South Pampanga
- 039 South Quezon City
- 031 Sta. Cruz
- 25B Sta. Maria, Bulacan (now RDO East Bulacan)
- 019 Subic Bay Freeport Zone
- 105 Surigao City
- 011 Tabuk City, Kalinga
- 088 Tacloban City
- 109 Tacurong, Sultan Kudarat
- 084 Tagbilaran City
- 044 Taguig-Pateros
- 112 Tagum, Davao del Norte
- 064 Talisay, Camarines Norte
- 083 Talisay City, Cebu
- 106 Tandag, Surigao del Sur
- 17A Tarlac City, Tarlac
- 029 Tondo – San Nicolas
- 54A Trece Martires City, East Cavite
- 013 Tuguegarao, Cagayan
- 006 Urdaneta, Pangasinan
- 024 Valenzuela City
- 076 Victorias City, Negros Occidental
- 002 Vigan, Ilocos Sur
- 069 Virac, Catanduanes
- 113A West Davao City
- 048 West Makati
- 093A Zamboanga City, Zamboanga del Sur
- 075 Zarraga, Iloilo City
When do you need to transfer to a different RDO?
Transferring to another RDO is a necessary step if you will be working for a company that is operating in an RDO that is different from yours. Similarly, if you will be transferring your business to a different place under a different RDO, an RDO transfer is also a necessity. This is to make sure that your record as a taxpayer will be updated and that your tax contributions will be properly recorded.
Transferring Your RDO Using BIR Form 1905
As mentioned earlier, you would need BIR Form 1905 to transfer RDO. It’s one of the requirements that you need to satisfy before you start working for a new company.
What is BIR Form 1905?
BIR Form 1905 is used to make changes to a taxpayer’s information, including registered address, the registered name of business, civil status, contact information and contact person, and stockholders/partners/members.
Types of RDO Transfers
1. RDO transfer of one-time taxpayers/persons registered under EO 98/employees registering a new business
2. RDO transfer of employees with a new employer
3. RDO transfer of employers transferring to a new RDO
4. RDO transfer of corporate and self-employed taxpayers
You will need to present two copies of your accomplished BIR Form 1905. As well, you will need to provide your present RDO code. If you don’t know what it is, just refer to our earlier discussion on finding your BIR RDO code.
It’s also important to make sure that you tick off Field 7B in the form, which is the option “Change in Registered Address.”
Submit the accomplished BIR Form 1905 to your old RDO, which should process your transfer request within one week.
Frequently Asked Questions
Here are some other concerns that you may have about RDO codes:
Question: If my company moves to a new address with a new RDO, should all of us employees apply for a change in RDO too?
Answer: Yes. Employees need to fill out BIR Form 1905 for the purpose, but their company should be the one to have it processed. However, if an employee lives at the address that the company is moving into, that employee won’t need to change RDO.
Question: What if I don’t update my RDO when I work for a new company in a different location?
Answer: If your new employer doesn’t require you to change RDO, the withholding tax your new employer will deduct from your salary will be remitted to your existing RDO, but it will be considered a “non-payment” in the unlikely event that you get audited.
Knowing what your RDO Code is may not be as crucial as regularly paying your taxes, but it will prove important if you will be required to provide it. So, to avoid any hassle and unnecessary stress, it would be better if you keep a record of it, especially if you will be registering as a taxpayer for the very first time or if you are starting a new job with a different employer.
This is also important for startup businesses with several employees. You would be doing a great favor to your workforce if you can help them take care of this simple requirement that can become complicated if it’s not given the proper attention.
And whether you are operating a business in an actual office or a virtual office such as the ones provided by Weremote, making sure you are remitting your taxes to the right RDO will help avoid dealing with tax issues later such as the aforementioned “non-payment” situations.
For concerns about registering your business, you can get useful information here.