APPLICATION FOR CHANGE IN ACCOUNTING PERIOD

What this is For:

BIR Form 1905 BIR Form 1905 Application for Registration Information Update

Where to File:

Taxpayer applicant shall notify the RDO/LTAD I or II/LTDO where he is registered of his intention to change his accounting period. Upon approval of his request, taxpayer applicant shall submit duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is registered together with the required attachments.

How to File:

How / Procedure

a) Taxpayer applicant shall notify the RDO/LTAD I or II/LTDO where he is registered of his intention to change his accounting period through a letter;

b) Upon approval of his request, taxpayer applicant shall submit duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is registered together with the required attachments

Other Documentary Requirements:

a) BIR written approval of the change

b) Photocopy of short period return