Complete the requirements below and submit them to the RDO where your business is located: a. 2 original copies of the completed BIR Form No. 1905; b. 2 photocopies of the Certificate of Registration (present the original copy at the counter); c. 2 photocopies of the Mayor’s Permit/DTI Certificate or SEC Certificate (whichever is applicable) bearing the new business address; d. 2 photocopies of the paid annual registration fee (BIR Form No. 0605); e. Letter request for temporary use of old receipts/invoices (for business taxpayers), if applicable; f. If transacting through a representative: Photocopy of any valid government ID of the representative, Special Power of Attorney (if the taxpayer is an individual), and Board Resolution or Secretary Certificate (if the taxpayer is a corporation) Please note that the BIR officer may reserve the right to request additional documents and that the address change will trigger a tax audit from the assessment division2.