Correct RDO Code for BIR Form 1700 When You Had Multiple Employers
—A Philippine-law primer (April 2025 edition)
1 Why the RDO code suddenly matters so much
Your Revenue District Office (RDO) code is the three-digit number that tells the Bureau of Internal Revenue which district keeps the hard file of your Taxpayer Identification Number (TIN). It appears in two places that count:
- Part I, Item 5 of BIR Form 1700 for the taxpayer, and Item 19 for the spouse.
- The “Profile” page that you must complete before eBIRForms will even open the form, where the first instruction is literally “Find the appropriate RDO Code from the RDO Code drop-down list.” (Microsoft Word - Job Aid for Taxpayers - How to fill up 1700 version 2013_OCR)
If the code you enter does not match the RDO that presently carries your TIN:
- the e-filing gateway (eFPS/eBIRForms) may bounce the return;
- paper returns are routed to the wrong district and can be tagged “no record on file,” exposing you to the late-filing penalties in §255 of the National Internal Revenue Code (NIRC).
For employees with two or more employers in the same taxable year, Form 1700 is mandatory because “substituted filing” is expressly disallowed where an employee “received compensation from two or more employers concurrently or successively” (§51-A-2, NIRC; RR 11-2013). (REVENUE REGULATIONS NO. 11-2013 - bir-cdn.bir.gov.ph)
2 Which RDO code is the “correct” one?
| Scenario on 31 Dec of the taxable year | RDO code you must put in Form 1700 |
|---|---|
| You never asked BIR to move your registration, even though you changed jobs or moved residence | Your old RDO (the one printed on your TIN card or Form 2303). If you file with the new employer’s code, the return will mis-match. |
| You filed BIR Form 1905 (or used ORUS/S-1905) and obtained a Taxpayer Registration Record showing the transfer was approved | The new RDO shown on the approved 1905. |
| Your transfer request was filed but not yet approved by 15 April | File using the old code, then amend the return after the electronic Certificate of Transfer appears. BIR will treat the amendment as no-payment if only the header information changes. |
| You are residing abroad but still a Philippine resident employee (e.g., digital nomad) | The RDO where you were last registered in the Philippines. |
Legal bases
- RR 2-2015 and RMO 37-2019 give employees the right to move their records and require the old RDO to process the transfer within 24 hours of receiving Form 1905. (BIR Form No. Republic of the Philippines Department of Finance ..., Notice of Step Increment - bir-cdn.bir.gov.ph)
- RMC 122-2022 launched the S‐1905 Registration Update Sheet inside ORUS, allowing online transfers. (S1905 Registration Update Sheet - bir-cdn.bir.gov.ph)
3 How to confirm (or correct) your RDO before 15 April
- Look at your last Certificate of Registration (BIR Form 2303) or the TIN Issuance slip.
- Use the official “RDO Finder” (revie.bir.gov.ph) or dial 8538-3200. (RDO Finder - revie.bir.gov.ph)
- If wrong, file Form 1905 (manual or ORUS). Bring/scans of a valid government ID and proof of new address/employer. Processing is free and, per RMO 37-2019, should be finished in a day. (BIR Form No. Republic of the Philippines Department of Finance ..., Notice of Step Increment - bir-cdn.bir.gov.ph)
4 Filling up Form 1700 when you had multiple employers
Required attachments
- BIR Form 2316 from each employer for the year (no signature issues per RMC 29-2024). (REVENUE MEMORANDUM CIRCULAR NO. 29-2024 the deadline for the submission ...)
- If manually filing, photocopy the email confirmation page from eBIRForms.
Step-by-step (offline eBIRForms v7.9.4.2 or later)
- Create/refresh your user profile → enter TIN and the verified RDO code. (Microsoft Word - Job Aid for Taxpayers - How to fill up 1700 version 2013_OCR)
- Open Form 1700 → Part I automatically pulls the code; leave it alone unless you just transferred.
- Schedule 1 (Page 2)
- Rows 1-4: encode each employer’s name, TIN, and the compensation & tax withheld.
- Tick “Taxpayer” or “Spouse” per row—never combine yours with your spouse’s.
- Click “Validate.” The utility totals the income into Items 42/54 (graduated) or 48/54 (25 % NRANETB).
- Review Items 47 vs 54 → if taxes withheld exceed tax due, the return should show “Overpayment,” which you may choose to:
- carry over;
- refund (rarely granted); or
- apply to next year.
- File:
- No payment: submit through eBIRForms and keep the email acknowledgement.
- With payment: eFPS or pay-via-AAB/GCash/PayMaya using the same RDO code; RMC 51-2024 Annex A makes eFPS mandatory for large/medium taxpayers. (Annex “A” - bir-cdn.bir.gov.ph)
5 Common (and costly) mistakes to avoid
| Mistake | Why it’s wrong | Fix |
|---|---|---|
| Encoding the RDO code of your current employer | RDO codes are assigned to taxpayers, not employers. | Verify your own code first; employers often operate under a different district. |
| Updating your address with HR but forgetting Form 1905 | BIR will never know you moved; notices will go to the old RDO. | File 1905 or S-1905 immediately after the move. |
| Filing one Form 1700 per employer | Against instructions—use Schedule 1 to consolidate. | Use a single return listing all employers. |
| Mixing up 1700 (pure compensation) with 1701-A/1701 | 1701-series is for business or mixed income. | Use 1700 if all income is compensation, even from several employers. |
6 Where to find the master list of RDO codes
The BIR no longer publishes a standalone PDF of codes; instead, reference any of:
- Annex B of RMC 66-2024 (directory of RDO e-mail addresses). (bir-cdn.bir.gov.ph)
- The drop-down in eBIRForms/eFPS (always the latest).
- Your COR (Form 2303).
A few examples for quick recall:
| Code | District (common shorthand) |
|---|---|
| 043 | Makati City – South Makati |
| 044 | Makati City – North Makati |
| 050 | Pasig City |
| 082 | Davao City |
| 097 | Gingoog City |
(Confirm in the live list before filing.)
7 Penalties for the wrong RDO code
Under §248–255 NIRC, an “incorrect return” attracts:
- ₱1,000 fixed penalty plus
- 25 % surcharge for “wrong venue” if the return is treated as not filed, and
- 12 % annual interest on any tax due.
Correcting the header via an amended return cures the defect if filed within the April 15 window or before an assessment notice is issued.
8 Key take-aways
- The “correct” RDO code in Form 1700 is your own registration RDO at the time of filing, not any of your employers’ codes.
- Having multiple employers only changes Schedule 1—not the RDO code.
- Verify the code early; use Form 1905/ORUS if you need to move it; and file one consolidated Form 1700 by 15 April each year.
Stay ahead of the deadline, and the RDO code will never trip you up again.