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 a new business and get a Tax Identification Number (TIN) for it, or file an 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. You could make things easier by simply outsourcing the task to capable financial experts. But if you want to do it yourself, here are the things you need to know about the BIR RDO codes and much more.
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.
Let’s say you work in Manila, then you need to know which RDO in the city you are registered as its corresponding code is what you will have to input in any BIR form you are filling out. When you transfer to a different company in another place, you will need to transfer to the RDO that has jurisdiction.
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.
RDO Codes
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 not have 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 or you can’t get through the BIR hotline, the best thing is to visit the nearest RDO. This could be a time-consuming process that could affect the regular operation of companies, especially startups. Fortunately, they can enlist the services of Weremote, the all-in-one flexible coworking space brand, to handle government and other business taxes needs.
Incidentally, Weremote not only offers shared services for different types of companies but also virtual offices for those needing a professional business address without the monthly expenses that a traditional office space entails.
If you do visit the RDO yourself, you will 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. In contrast, 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 your RDO code and which district office has jurisdiction, here’s the updated 2023 list of RDOs according to revenue region:
Revenue Region: 1 – Calasiao
RDO Code – District Office
001 – Laoag, Ilocos Norte
002 – Vigan, Ilocos Sur
003 – San Fernando City, La Union
004 – Calasiao, Central Pangasinan
005 – Alaminos City, West Pangasinan
006 – Urdaneta City, East Pangasinan
Revenue Region: 2 – Cordillera Administrative Region
RDO Code – District Office
007 – Bangued, Abra
008 – Baguio City
009 – La Trinidad, Benguet
010 – Bontoc, Mt. Province
011 – Tabuk City, Kalinga
012 – Lagawe, Ifugao
Revenue Region: 3 – Tuguegarao City
RDO Code – District Office
013 – Tuguegarao City, Cagayan
014 – Bayombong, Nueva Vizcaya
015 – Naguilan, Isabela
016 – Cabarroguis, Quirino
Revenue Region: 4 – City of San Fernando, Pampanga
RDO Code – District Office
17A – Tarlac City, Tarlac
17B – Paniqui, Tarlac
018 – Olongapo City, Zambales
019 – Subic Bay Freeport Zone
020 – Balanga City, Bataan
21A – Angeles City, North Pampanga
21B – City of San Fernando, South Pampanga
21C – Clark Freeport Zone
022 – Baler, Aurora
23A – Talavera, North Nueva Ecija
23B – Cabanatuan City, South Nueva Ecija
Revenue Region: 5 – Caloocan City
RDO Code – District Office
024 – Valenzuela City
25A – West Bulacan
25B – East Bulacan
026 – Malabon City-Navotas
027 – Caloocan City
Revenue Region: 6 – City of Manila
RDO Code – District Office
029 – Tondo-San Nicolas
030 – Binondo
031 – Sta. Cruz
032 – Quiapo-Sampaloc-Sta. Mesa-San Miguel
033 – Intramuros-Ermita-Malate
034 – Paco-Pandacan-Sta. Ana-San Andres
036 – Puerto Princesa City, Palawan
Revenue Region: 7A – Quezon City
RDO Code – District Office
028 – Novaliches
038 – North Quezon City
039 – South Quezon City
040 – Cubao
Revenue Region: 7B – East NCR
RDO Code – District Office
041 – Mandaluyong City
042 – San Juan
043 – Pasig
045 – Marikina
046 – Cainta/Taytay
Revenue Region: 8A – Makati City
RDO Code – District Office
047 – East Makati
048 – West Makati
049 – North Makati
050 – South Makati
Revenue Region: 8B – South NCR
RDO Code – District Office
044 – Taguig City-Pateros
051 – Pasay City
052 – Paranaque City
53A – Las Pinas City
53B – Muntinlupa City
Revenue Region: 9A – CABAMIRO (Cavite-Batangas-Mindoro-Romblon)
RDO Code – District Office
035 – Odiongan, Romblon
037 – San Jose, Occidental Mindoro
54A – Trece Martirez City, East Cavite
54B – Kawit, West Cavite
058 – Batangas City, West Batangas
059 – Lipa City, East Batangas
063 – Calapan, Oriental Mindoro
Revenue Region: 9B – LAQUEMAR (Laguna-Quezon-Marinduque)
RDO Code – District Office
055 – San Pablo City, East Laguna
056 – Calamba City, Central Laguna
057 – Binan City, West Laguna
060 – Lucena City, North Quezon
061 – Gumaca, South Quezon
062 – Boac, Marinduque
Revenue Region: 10 – Legazpi City
RDO Code – District Office
064 – Talisay, Camarines Norte
065 – Naga City, Camarines Sur
066 – Iriga City, Camarines Sur
067 – Legazpi City, Albay
068 – Sorsogon City, Sorsogon
069 – Virac, Catanduanes
070 – Masbate City, Masbate
Revenue Region: 11 – Iloilo City
RDO Code – District Office
071 – Kalibo, Aklan
072 – Roxas City, Capiz
073 – San Jose, Antique
074 – Iloilo City, Iloilo
075 – Zarraga, Iloilo
Revenue Region: 12 – Bacolod City
RDO Code – District Office
076 – Victorias City, Negros Occidental
077 – Bacolod City, Negros Occidental
078 – Binalbagan, Negros Occidental
079 – Dumaguete City, Negros Oriental
Revenue Region: 13 – Cebu City
RDO Code District Office
080 – Mandaue City, Cebu
081 – Cebu City North
082 – Cebu City South
083 – Talisay City, Cebu
084 – Tagbilaran City, Bohol
Revenue Region: 14 – Eastern Visayas Region
RDO Code – District Office
085 – Catarman, Northern Samar
086 – Borongan City, Eastern Samar
087 – Calbayog City, Samar
088 – Tacloban City, Leyte
089 – Ormoc City, Leyte
090 – Maasin City, Southern Leyte
Revenue Region: 15 – Zamboanga City
RDO Code – District Office
091 – Dipolog City, Zamboanga del Norte
092 – Pagadian City, Zamboanga del Sur
93A – Zamboanga City, Zamboanga del Sur
93B – Ipil, Zamboanga Sibugay
094 – Isabela City, Basilan
095 – Jolo, Sulu
096 – Bongao, Tawi-Tawi
Revenue Region: 16 – Cagayan de Oro City
RDO Code – District Office
097 – Gingoog City, Misamis Oriental
098 – Cagayan de Oro City, Misamis Oriental
099 – Malaybalay City, Bukidnon
100 – Ozamis City, Misamis Occidental
101 – Iligan City, Lanao del Norte
102 – Marawi City, Lanao del Sur
Revenue Region: 17 – Butuan City
RDO Code – District Office
103 – Butuan City, Agusan del Norte
104 – Bayugan City, Agusan del Sur
105 – Surigao City, Surigao del Norte
106 – Tandag City, Surigao del Sur
Revenue Region: 18 – Koronadal City
RDO Code – District Office
107 – Cotabato City, Maguindanao
108 – Kidapawan, North Cotabato
109 – Tacurong, Sultan Kudarat
110 – General Santos City, South Cotabato
111 – Koronadal City, South Cotabato
Revenue Region: 19 – Davao City
RDO Code – District Office
112 – Tagum City, Davao del Norte
113A – West Davao City
113B – East Davao City
114 – Mati City, Davao Oriental
115 – Digos City, Davao del Sur
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 private office for rent in BGC or Makati, which would be 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.
Final Thoughts
Knowing what your RDO Code 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. More importantly, it will help you focus on growing your business more if you can avoid all the hassle by availing of Weremote’s BIR services.
If you are also on the lookout for a private office space for rent in Makati, BGC, Alabang or Ortigas, Weremote has that too.
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