BIR Form 0605 – Fill Out and Use This PDF

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.