BIR Form 0605 – Fill Out and Use This PDF

The BIR Form No. 0605 (Payment Form) is required by the Bureau of Internal Revenue (BIR) in the Philippines for obligations that do not need a separate tax return. Common uses: annual registration fee (due every year by January 31), deficiency tax, delinquency tax payments, income tax second installment, and advance payments. This form needs to be accomplished every time a payment is due to the BIR outside regular tax returns. File it electronically via eBIRForms or eFPS, or submit at any Authorized Agent Bank. Click below to fill out and download.

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BIR Form 0605 PDF Details

The BIR Form No. 0605 Payment Form is an essential document for taxpayers in the Philippines who need to settle obligations with the Bureau of Internal Revenue (BIR) that fall outside the standard tax return process.

Common Payment Types Covered

Annual registration fee — paid every year by January 31. Businesses and self-employed individuals pay a P500 registration fee for each registered place of business.

Deficiency tax — payment due following a BIR audit that reveals a tax shortfall for a specific accounting period.

Delinquency tax — settlement of past-due tax obligations, typically including penalties and interest charges.

Second installment of individual income tax for the taxable year.

Advance payments, miscellaneous taxes and fees, and other BIR transactions not covered by standard tax return forms.

The form requires detailed input across three main areas: taxpayer identification (TIN, name, address, RDO code), payment classification (type of payment, tax type, accounting period), and computation of the amount due including any penalties and interest. The form must be accomplished in triplicate for each specific tax type and period. Payments can be made at any Authorized Agent Bank (AAB), through the BIR's eFPS system, or submitted electronically via eBIRForms. This systematic approach allows the BIR to accurately track all tax-related transactions, whether voluntary payments, audit-assessed deficiency taxes, or delinquency tax settlements.

Question	Answer
Form Name	BIR Form 0605
Form Length	2 pages
Fillable?	Yes (online via FormsPal)
Fillable fields	Multiple
Avg. time to fill out	5 min
Other names	bir payment form 0605, 0605, form 0605, bir 0605 form download, annual registration fee form

How to Edit Bir Form 0605 Online for Free

Once you open the online PDF editor by FormsPal, you can fill out, edit, and download BIR Form 0605 right here in your browser. Our tool is updated regularly with user-oriented features. Follow these steps to get started:

Step 1: Open the Form

Press the "Get Form" button above on this page to open BIR Form 0605 in our free online editor.

Step 2: Fill In the Required Fields

Using this online PDF editor, you can do more than just fill out forms. Add custom text, modify original content, insert photos, and sign the document. For accuracy, take note of these tips:

1. Fill in the main fields: Taxpayer Name, TIN, address, RDO Code, and the tax type you are paying. Note all important information and make sure nothing is omitted.

Tips on how to fill out bir 0605 stage 1

2. Complete the payment section: Manner of Payment, Type of Payment (Voluntary Payment, Per Audit/Delinquent Account, Installment, Self-Assessment, Penalties), Tax Deposit/Advance Payment, Income Tax Second Installment, Individual, Others Specify, Accounts Receivable/Delinquent, and Partial.

3. Fill in the Particulars section: Drawee Bank/Agency, Number, MM/DD/YYYY date, Amount, payment mode (Cash/Bank, Debit Memo, Check, Tax Debit Memo, Others), Machine Validation/Revenue Official, and Taxpayer Classification.

Pay special attention to Tax Debit Memo and Taxpayer Classification, as both are critical fields in this form.

Step 3: Review and Download

Before finalizing, make sure all fields are filled out correctly. When you are satisfied, click "Done." Sign up for a 7-day free trial at FormsPal to download or access the form in your personal cabinet. FormsPal provides secure document completion with no personal data recorded or shared.

When is BIR Form 0605 Required?

This form needs to be accomplished every time a taxpayer has a payment due to the BIR that does not require a tax return. Key situations include:

Annual registration fee payments (due every year by January 31)
Deficiency tax payments following a BIR audit
Delinquency tax settlements with penalties and interest
Installment payments for income tax
Advance tax deposits and related taxes and fees

You can file this form electronically through the BIR's eFPS or eBIRForms website, or submit manually at any Authorized Agent Bank.

Related BIR Forms

Need other BIR tax documents? FormsPal has a full library of Philippine tax forms. You may also need the BIR Form 1701 for individual income tax returns, the BIR Form 1701Q for quarterly income tax, or the BIR Form 2306 for final withholding tax certificates. See also our BIR Form 0613 page for documentary stamp tax payments.