BIR Form No. 0605 - Payment Form
Guidelines and Instructions

 

Who Shall File

 

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 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)  therefore.

         Where the return is filed with an AAB,  taxpayer must accomplished and submit BIR-prescribed deposit slip which the bank teller shall machine validate as evidence that the BIR tax payment was deposited to the account of the Bureau of Treasury. The AAB receiving the payment form shall also machine validate and stamp mark the word “Received” on the payment form as proof of filing the payment form and payment of the tax by the taxpayer. The machine validation shall reflect the date of payment, amount paid and transactions code, the name of the bank, branch code, teller’s code and teller’s initial. Bank debit advice/memo shall still be issued to taxpayers paying under the bank debit system.

 

 

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

 

Note:

§          All background information must be properly filled-up.

§          For voluntary payment of taxes, BIR Form 0605 shall be signed by the taxpayer or his authorized representative.

§          For payment of deficiency taxes at the Revenue District Office level and other investigating offices prior to the issuance of Preliminary Assessment Notice ( PAN)/Final Assessment Notice  (FAN), BIR Form 0605 shall be approved and signed by the Revenue District Officer (RDO) or Head of the investigating offices.

§          For payment of deficiency taxes with issued Preliminary Assessment Notice/Final Assessment Notice, BIR Form 0605 shall be signed by the taxpayer or his authorized representative.

§          In case of EFPS Payment:

a.                    If the form is not pre-approved by the BIR, it is the look-out of the taxpayer to ensure it is the correct amount.

b.                    Pre-approval of payment by the concerned BIR Office shall be done by signing the manual Form 0605.

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

 

Attachments

 

For Voluntary Payment:

1.                Duly approved Tax Debit Memo, if applicable;

2.                Xerox copy of the return (ITR)/ Reminder Letter in case of payment of second installment on income tax.

For Payment of  Deficiency Taxes from   Audit/Delinquent Accounts

1.                Duly approved Tax Debit Memo, if applicable;

2.                Preliminary Assessment Notice (PAN)/ Final Assessment Notice (FAN)’ Letter of Demand;

3.                Post Reporting Notice, if applicable;

4.                Collection of Delinquent/ Accounts Receivable

ENCS