Revenue District Office having jurisdiction over the registered address of the applicant.
Taxpayer applicant files BIR Form 1905, together with the attachments, at the RDO where he is registered
Submit BIR Form 1902 to the RDO having jurisdiction over the place of residence of the applicant or to the RDO having jurisdiction over the business address of the employer.
SEC annex under SRC rule 52.1 - 1
This form shall be accomplished in duplicate by Individuals, whether resident or nonresident citizens, or resident or nonresident aliens, Estates, Trusts, Corporations, Cooperatives and tax exempt entities that have become taxable as of December 31, 2005 and other juridical entities including partnerships liable to pay any internal taxes covering the taxable year ending December 31, 2005 and prior years, availing the Tax Amnesty under R.A. No. 9480.