RDO Code
Updated June 13, 2026
Definition
An RDO Code is the number that identifies the Revenue District Office (RDO) of the Bureau of Internal Revenue (BIR) where a taxpayer is registered.
Every taxpayer is registered with one Revenue District Office, and the RDO code identifies that office. It appears on your Certificate of Registration (BIR Form 2303) and is entered on the returns and payment forms you file. Where you are registered depends on the type of taxpayer (RR 7-2024). Self-employed individuals and professionals register with the RDO covering their place of business, or their residence if they have no physical place of business. Corporations and other non-individuals register with the RDO covering their business address. Employees register through their employer online or at the RDO covering their residence. Nonresident citizens, nonresident aliens and nonresident foreign corporations register with RDO No. 39 (South Quezon City). Large taxpayers are handled by the Large Taxpayers Service.
Why it matters
Your RDO Code matters for tax compliance because: - **Registration Records**: Your registration, Certificate of Registration and registration updates are handled by your RDO - **Returns and Payments**: The RDO Code on your returns and payment forms links them to your registration record - **Audit Assignment**: Your RDO generally handles examinations of your tax records - **Transfers**: When you move your business or residence, your registration is transferred to the new RDO through an update - **Open Cases**: Open cases and stop-filer cases follow you to the new RDO, except cases under audit, which stay with the RDO that started them
How it works
The RDO Code system works this way: **Assignment Process**: 1. Register with the BIR using the form for your taxpayer type (for example BIR Form 1901 for self-employed individuals, 1902 for employees, 1903 for corporations) 2. The BIR registers you with the RDO set by the rules for your taxpayer type (RR 7-2024) 3. The RDO Code is printed on your Certificate of Registration **Usage in Tax Forms**: - Enter your RDO Code in the box provided on BIR forms - Annual Income Tax Return (Form 1700/1701): RDO Code box in the header - Monthly/Quarterly Returns: RDO Code required for proper processing - Payment Forms (0605/1601C): Must match your registered RDO Code **Where to File**: Under the Ease of Paying Taxes Act, returns may be filed and taxes paid with any authorized agent bank, Revenue District Office or authorized tax software provider, so filing is no longer tied to your own RDO (NIRC §51(B), §77(A), as amended by RA 11976). **Transfer Requirements**: When you change your place of business or residence, file an application for registration information update (BIR Form 1905) so your registration moves to the new RDO (NIRC §236(C), as amended by RA 11976).
Examples
Simple
John Doe is a self-employed consultant whose office is in Makati City. He is registered with the RDO covering his business address, and that office's code appears on his Certificate of Registration.
Employee
Maria Santos works in Ortigas but lives in Quezon City. As an employee she is registered through her employer or with the RDO covering her residence (RR 7-2024), not the RDO covering her workplace.
Self employed
Carlos Reyes runs a consulting business from his home in Taguig City. Because his home is his place of business, his RDO is the one covering that address.
Business
ABC Corporation has its head office in BGC, Taguig, and branches nationwide. The head office is registered with the RDO covering its business address, and each branch is registered with the RDO covering the branch location (RR 7-2024).
Edge case
Lisa Cruz, a freelancer, moves her business from Manila to Cebu City. She files BIR Form 1905 to transfer her registration, and receives a new Certificate of Registration from her new RDO.
Common mistake
Tony Park assumed he had to travel to his own RDO to file his annual return. Since the Ease of Paying Taxes Act, he can file and pay with any authorized agent bank, Revenue District Office or authorized tax software provider, and the 25% surcharge for filing with the wrong office no longer applies.
Common misconceptions
- Myth: My RDO Code changes when I work in different cities. In fact, an employee's registration follows the residence, not the workplace, and changes only through a registration update
- Myth: I must file at my own RDO office. In fact, since the Ease of Paying Taxes Act returns may be filed with any authorized agent bank, RDO or authorized tax software provider
- Myth: RDO Code and TIN are the same. In fact, the RDO Code identifies your office; the TIN identifies you
- Myth: Moving a business does not require an RDO update. In fact, a registered person who transfers its place of business must update its registration (NIRC §236(C))
- Myth: Online filing eliminates RDO Code requirements. In fact, the RDO Code is still entered on BIR forms to link them to your registration
Questions people ask
What is an RDO Code?
An RDO Code is the number that identifies the BIR Revenue District Office where you are registered, for example RDO No. 39 for South Quezon City.
Where can I find my RDO Code?
Your RDO Code is printed on your Certificate of Registration (BIR Form 2303) and should be written on your tax forms. Your RDO can also confirm it.
Can I file my tax return at any BIR office?
Yes. Under the Ease of Paying Taxes Act (RA 11976), returns may be filed and taxes paid with any authorized agent bank, Revenue District Office or authorized tax software provider. The 25% surcharge for filing with the wrong office was removed.
When do I need to change my RDO Code?
When you transfer your place of business, or your residence if your registration is based on it, file an application for registration information update (BIR Form 1905) so your registration moves to the new RDO (NIRC §236(C), as amended by RA 11976).
What's the difference between RDO Code and TIN?
Your TIN identifies you as a taxpayer, while the RDO Code identifies the office where you are registered. Both appear on your Certificate of Registration.
How do I know which RDO Code I should have?
It depends on your taxpayer type (RR 7-2024). Self-employed individuals use the RDO covering their place of business; corporations, the RDO covering their business address; employees, the RDO covering their residence; and nonresidents, RDO No. 39 (South Quezon City).
Next steps
Learn more
Income Tax Calculator (Shows RDO Code Field)
Withholding Tax Calculator (Requires RDO Code For Filing)
BIR Form 1901 (Registration For Self Employed And Mixed Income Individuals)
BIR Form 1903 (Registration For Corporations And Partnerships)
BIR Form 1905 (Registration Information Update)
BIR Form 2303 (Certificate Of Registration)
BIR Form 1701 (Annual Income Tax Return)
How To Register With BIR (Explains RDO Assignment)
Related content
Calculators
Tax types
Taxpayer guides
BIR forms
Guides
Glossary
Sources & References (1)
Primary sources and the laws, regulations, and official issuances this page relies on. Links open the recorded source documents or references.
- Bureau of Internal Revenue. “BIR: Registration (TIN/RDO assignment).” bir.gov.ph. Bureau of Internal Revenue, Registration Requirements. Source checked .