Bir Form 0605 PDF Details

Understanding the BIR Form No. 0605 Payment Form, a staple document in the financial and tax filing lexicon of the Philippines, is crucial for taxpayers looking to navigate their obligations with more ease. Instituted by the Bureau of Internal Revenue (BIR), this form plays a pivotal role for individuals and businesses needing to make various payments that do not fit the standard tax return categories. These can range from installment payments and deficiency taxes to advance payments and registration fees, reflecting a wide application spectrum. Operationally, the form mandates detailed input across areas such as taxpayer identification, payment classification, and computation of tax, ensuring precise documentation of transactions with the BIR. Taxpayers must accurately fill out sections covering background information, payment particulars, and the computation of taxes, including any penalties and interest. Additionally, clear directives on the form's usage — including the requirement for it to be filled in triplicate for every specific tax type and period — streamline the process of tax payments, whether they are voluntary contributions, payments following an audit, or advanced payments. This comprehensive approach underlines the government's effort to facilitate a smoother, more systematic tax payment procedure, reinforcing the importance of understanding and correctly utilizing BIR Form No. 0605 for anyone engaged in financial activities subject to taxation in the Philippines.

QuestionAnswer
Form NameBir Form 0605
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesbir payment form 0605, 0605, form 0605, bir 0605 form download

Form Preview Example

(To be filled up the BIR)

DLN:

PSIC:

PSOC:

Republika ng Pilipinas

Kagawaran ng Pananalapi

Kawanihan ng Rentas Internas

 

BIR Form No.

Payment Form

0605

 

July 1999 (ENCS)

Fill in all applicable spaces. Mark all appropriate boxes with an "X"

1

For the

 

 

Calendar

 

 

 

Fiscal 3

Quarter

 

 

 

 

 

 

4 Due Date ( MM / DD / YYYY)

5 No. of Sheets

6 A T C

 

 

 

 

 

 

 

 

 

 

 

2

Year Ended

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Attached

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

( MM / YYYY )

 

 

 

 

 

 

 

 

 

 

 

1st

2nd

3rd

4th

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

Return Period ( MM / DD / YYYY )

8

Tax Type Code

 

 

 

BCS No./Item No. (To be filled up by the BIR)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

 

8

 

 

 

 

 

Part I

 

B a c k g r o u n d

I n f o r m a t i o n

 

 

9

Taxpayer Identification No.

10

RDO Code

11 Taxpayer Classification

12 Line of Business/Occupation

 

 

 

 

 

I

N

 

 

13

Taxpayer's

13

 

 

 

 

 

14 Telephone Number

 

Name

 

 

 

 

 

 

 

 

 

(Last Name, First Name, Middle Name for Individuals) / (Registered Name for Non-Individuals)

 

15

Registered

 

 

 

 

 

 

16 Zip Code

 

Address

 

 

 

 

 

 

 

 

 

 

17 Manner of Payment

 

 

 

18 Type of Payment

 

 

Voluntary Payment

 

Per Audit/Delinquent Account

 

Installment

 

Self-Assessment

Penalties

 

Preliminary/Final Assessment/Deficiency Tax

No. of Installment

 

Tax Deposit/Advance Payment

 

 

Accounts Receivable/Delinquent Account

Partial

 

Income Tax Second Installment

 

 

 

 

 

Payment

 

(Individual)

 

 

 

 

 

Full

 

Others (Specify)

 

 

 

 

 

Payment

Part II

 

C o m p u t a t i o n

o f T a x

 

 

 

 

 

 

 

 

 

19

 

 

19Basic Tax / Deposit / Advance Payment

20 Add: Penalties Surcharge

 

Interest

20A

 

20B

 

 

 

 

 

Compromise

20C

20D

21 Total Amount Payable (Sum of Items 19 & 20D)

 

 

 

 

 

 

21

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For Voluntary Payment

 

 

 

 

 

 

For Payment of Deficiency Taxes

Stamp of Receiving

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

From Audit/Investigation/

Office

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Deliquent Accounts

and Date of Receipt

 

 

 

I declare, under the penalties of perjury, that this document has been

 

 

APPROVED BY:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

made in good faith, verified by me, and to the best of my knowledge and

 

 

 

 

 

 

 

 

 

 

 

belief, is true and correct, pursuant

to the provisions of the

National

 

 

 

 

 

 

 

 

 

 

 

Internal Revenue Code, as amended, and the regulations issued under

 

 

 

 

 

 

 

 

 

 

 

authority thereof.

 

 

 

 

 

 

 

 

22B

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

22A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Signature over Printed Name of

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Signature over Printed

Name of

Taxpayer/Authorized Representative

Title/Position of Signatory

 

 

 

 

Head of Office

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Part III

 

 

 

 

D e t a i l s

of

P a y m e n t

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Particulars

 

Drawee Bank/Agency

 

Number

 

MM

DD

 

YYYY

 

 

 

 

Amount

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23 Cash/Bank

 

 

 

 

 

 

 

 

 

 

 

 

23

 

 

 

 

 

 

Debit Memo

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

24A

24 Check

24B

24C

24D

25 Tax Debit

Memo

26A

26 Others

25A

26B

25B

26C

25C

26D

Machine Validation/Revenue Official Receipt Details (If not filed with the bank)

Taxpayer Classification:

I - Individual

N - Non-Individual

ATC

BIR Form 0605 (ENCS) - PAGE 2

NATURE OF PAYMENT

ATC

NATURE OF PAYMENT

ATC

NATURE OF PAYMENT

 

 

 

 

 

II 011

Pure Compensation Income

 

 

 

Tobacco Products

 

XP120

Avturbo Jet Fuel

II 012

Pure Business Income

XT010 & XT020

 

Smoking and Chewing Tobacco

 

XP130 & XP131

Kerosene

II 013

Mixed (Compensation and Business)

XT030

 

 

Cigars

 

XP170

Asphalts

MC 180

Vat/Non-Vat Registration Fee

XT040

 

 

Cigarettes Packed By Hand

 

XP150 & XP160

LPG Gas

MC 190

Travel Tax

XT050-XT130

 

Cigarettes Packed By Machine

 

XP010, XP020 &

Basetocks, Lubes and

MC 090

Tin Card Fees

 

 

 

Tobacco Inspection Fees

 

 

XP190

Greases

MC010 & MC020

Tax Amnesty

XT080

 

 

Cigars

 

XP040

Waxes and Petrolatum

MC 040

Income from Forfeited Properties

XT090

 

 

Cigarettes

 

XP030

Processed Gas

MC 050

Proceeds from Sale of Rent Estate

XT100 & XT110

 

Leaf Tobacco & Other Manufactured Tobacco

Miscellaneous Products/Articles

MC 060

Energy Tax on Electric Power Consumption

XT120

 

 

Monitoring Fees

 

XG020-XG090

Automobiles

MC 031

Deficiency Tax

 

 

 

Petroleum Products

 

XG100-XG120

Non Essential Goods

MC 030

Delinquent Accounts/Accounts Receivable

XP070

 

 

Premium (Leaded) Gasoline

 

 

 

Mineral Products

FP 010 - FP 930

Fines and Penalties

XP060

 

 

Premium (Unleaded) Gasoline

 

XM010

Coal & Coke

MC 200

Others

XP080

 

 

Regular Gasoline

 

XM020

Non Metallic & Quarry Resources

 

Excise Tax on Goods

XP090 & XP100

 

Naptha & Other Similar Products

 

XM030

Gold and Chromite

 

Alcohol Products

XP110

 

 

Aviation Gasoline

 

XM040

Copper & Other Metallic Minerals

XA010-XA040

Distilled Spirits

XP140

 

 

Diesel Gas

 

XM050

Indigenous Petroleum

XA061-XA090

Wines

XP180

 

 

Bunker Fuel Oil

 

XM051

Others

XA051-XA053

Fermented Liquor

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

T A X T Y P E

 

 

 

 

Code

Description

 

Code

Description

 

 

Code

 

Description

RF

REGISTRATION FEE

 

CS

CAPITAL GAINS TAX - Stocks

 

WC

 

WITHHOLDING TAX-COMPENSATION

TR

TRAVEL TAX-PTA

 

ES

ESTATE TAX

 

WE

 

WITHHOLDING TAX-EXPANDED

ET

ENERGY TAX

 

DN

DONOR'S TAX

 

WF

 

WITHHOLDING TAX-FINAL

QP

QUALIFYING FEES-PAGCOR

 

VT

VALUE-ADDED TAX

 

WG

 

WITHHOLDING TAX - VAT AND OTHER

MC

MISCELLANEOUS TAX

 

PT

PERCENTAGE TAX

 

 

 

PERCENTAGE TAXES

XV

EXCISE-AD VALOREM

 

ST

PERCENTAGE TAX - STOCKS

 

WO

 

WITHHOLDING TAX-OTHERS (ONE-TIME TRAN-

XS

EXCISE-SPECIFIC

 

SO

PERCENTAGE TAX - STOCKS (IPO)

 

 

 

SACTION NOT SUBJECT TO CAPITAL

XF

TOBACCO INSPECTION AND

 

SL

PERCENTAGE TAX - SPECIAL LAWS

 

 

 

GAINS TAX)

 

MONITORING FEES

 

DS

DOCUMENTARY STAMP TAX

 

WR

 

WITHHOLDING TAX - FRINGE BENEFITS

IT

INCOME TAX

 

WB

WITHHOLDING TAX-BANKS AND OTHER

 

WW

 

WITHHOLDING TAX - PERCENTAGE TAX

CG

CAPITAL GAINS TAX - Real Property

 

 

FINANCIAL INSTITUTIONS

 

 

 

ON WINNING AND PRIZES

BIR Form No. 0605 - Payment Form

Guidelines and Instructions

Who Shall Use

Every taxpayer shall use this form, in triplicate, to pay taxes and fees which do not require the use of a tax return such as second installment payment for income tax, deficiency tax, delinquency tax, registration fees, penalties, advance payments, deposits, installment payments, etc.

When and Where to File and Pay

This form shall be accomplished:

1.Everytime a tax payment or penalty is due

or an advance payment is to be made;

 

2. Upon

receipt

of

a

demand

letter/assessment

notice

and/or

collection letter from the BIR; and

3.Upon payment of annual registration fee for new business and for renewals on or before January 31 of every year.

This form shall be filed and the tax shall be paid with any Authorized Agent Bank (AAB) under the jurisdiction of the Revenue District Office where the taxpayer is required to register/conducting business/producing articles subject to excise tax/having taxable transactions. In places where there are no AABs, this form shall be filed and the tax shall be paid directly with the Revenue Collection Officer or duly Authorized City Or Municipal Treasurer of the Revenue District Office where the taxpayer is required to register/conducting business/producing articles subject to excise tax/having taxable transactions, who shall issue Revenue Official Receipt (BIR Form No. 2524) therefor.

Where the return is filed with an AAB, the lower portion of the return must be properly machine-validated and stamped by the Authorized Agent Bank to serve as the receipt of payment. The machine validation shall reflect the date of payment, amount paid and transaction code, and the stamp mark shall show the name of the bank, branch code, teller’s name and teller’s initial. The AAB shall also issue an official receipt or bank debit advice or credit document, whichever is applicable, as additional proof of payment.

One set of form shall be filled-up for each kind of tax and for each taxable period.

Attachments

1.Duly approved Tax Debit Memo, if applicable;

2.Copy of letter or notice from the BIR for which this payment form is accomplished and the tax is paid whichever is applicable:

a.Pre-Assessment / Final Assessment Notice/Letter of Demand

b.Post Reporting Notice

c.

Collection

 

Letter

 

of

Delinquent/

 

Accounts Receivable

 

 

 

 

 

d.

Xerox

copy

of

 

the

return

 

(ITR)/Reminder

Letter

 

in

case

of

 

payment

of

second

installment

on

 

income tax.

 

 

 

 

 

 

 

Note: All background information must be properly filled up.

§The last 3 digits of the 12-digit TIN refers to the branch code.

ENCS

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1. Fill out the bir 0605 form download with a number of major fields. Note all the important information and be sure absolutely nothing is omitted!

Tips on how to fill out bir 0605 stage 1

2. The next step is to submit all of the following fields: Manner of Payment, Type of Payment, Voluntary Payment, Per AuditDelinquent Account, Installment, SelfAssessment, Penalties, PreliminaryFinal, No of Installment, Tax DepositAdvance Payment, Income Tax Second Installment, Individual, Others Specify, Accounts ReceivableDelinquent, and Partial.

Step # 2 for completing bir 0605

3. The following step is focused on Particulars, Drawee BankAgency, Number, MM DD, YYYY, Amount, CashBank, Debit Memo, Check, Tax Debit, Memo, Others, Machine ValidationRevenue Official, Taxpayer Classification, and I Individual - fill in every one of these fields.

Step number 3 in filling in bir 0605

As to Tax Debit and Taxpayer Classification, make sure you do everything properly in this current part. Both of these could be the most significant fields in the file.

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