BIR Form 0605 "Payment Form" - Philippines

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(To be filled up the BIR)
DLN:
PSIC:
PSOC:
BIR Form No.
Republika ng Pilipinas
0605
Payment Form
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas
July 1999 (ENCS)
Fill in all applicable spaces. Mark all appropriate boxes with an "X"
For the
Calendar
Fiscal 3
Quarter
4
Due Date ( MM / DD / YYYY) 5
6
A T C
No. of Sheets
1
2
Year Ended
Attached
( MM / YYYY )
1st
2nd
3rd
4th
7
Return Period ( MM / DD / YYYY )
BCS No./Item No. (To be filled up by the BIR)
8
Tax Type Code
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
Taxpayer's
13
14 Telephone Number
13
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
Preliminary/Final Assessment/Deficiency Tax
No. of Installment
Penalties
Tax Deposit/Advance Payment
Accounts Receivable/Delinquent Account
Partial
Income Tax Second Installment
Payment
(Individual)
Full
Payment
Others (Specify)
Part II
C o m p u t a t i o n o f T a x
19
19
Basic Tax / Deposit / Advance Payment
20
Add: Penalties
Surcharge
Interest
Compromise
20A
20B
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
24B
17C
24C
24D
24 Check
25A
25B
25C
25 Tax Debit
Memo
26A
26B
19C
26C
26D
26 Others
Machine Validation/Revenue Official Receipt Details (If not filed with the bank)
Taxpayer Classification:
I - Individual
N - Non-Individual
BIR Form 0605 (ENCS) - PAGE 2
ATC
NATURE OF PAYMENT
ATC
NATURE OF PAYMENT
ATC
NATURE OF PAYMENT
(To be filled up the BIR)
DLN:
PSIC:
PSOC:
BIR Form No.
Republika ng Pilipinas
0605
Payment Form
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas
July 1999 (ENCS)
Fill in all applicable spaces. Mark all appropriate boxes with an "X"
For the
Calendar
Fiscal 3
Quarter
4
Due Date ( MM / DD / YYYY) 5
6
A T C
No. of Sheets
1
2
Year Ended
Attached
( MM / YYYY )
1st
2nd
3rd
4th
7
Return Period ( MM / DD / YYYY )
BCS No./Item No. (To be filled up by the BIR)
8
Tax Type Code
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
Taxpayer's
13
14 Telephone Number
13
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
Preliminary/Final Assessment/Deficiency Tax
No. of Installment
Penalties
Tax Deposit/Advance Payment
Accounts Receivable/Delinquent Account
Partial
Income Tax Second Installment
Payment
(Individual)
Full
Payment
Others (Specify)
Part II
C o m p u t a t i o n o f T a x
19
19
Basic Tax / Deposit / Advance Payment
20
Add: Penalties
Surcharge
Interest
Compromise
20A
20B
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
24B
17C
24C
24D
24 Check
25A
25B
25C
25 Tax Debit
Memo
26A
26B
19C
26C
26D
26 Others
Machine Validation/Revenue Official Receipt Details (If not filed with the bank)
Taxpayer Classification:
I - Individual
N - Non-Individual
BIR Form 0605 (ENCS) - PAGE 2
ATC
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
Greases
MC 090
Tin Card Fees
Tobacco Inspection Fees
XP190
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
Where
the return is filed with an AAB, the
Who Shall Use
lower portion of the return must be properly
Every taxpayer shall use this form, in triplicate, to
machine-validated and stamped by the Authorized
pay taxes and fees which do not require the use of a tax
Agent Bank to serve as the receipt of payment. The
return such as second installment payment for income
machine validation shall reflect the date of payment,
tax, deficiency tax, delinquency tax, registration fees,
amount paid and transaction code, and the stamp
penalties, advance payments, deposits, installment
mark shall show the name of the bank, branch code,
payments, etc.
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
When and Where to File and Pay
This form shall be accomplished:
proof of payment.
1. Everytime a tax payment or penalty is due
One set of form shall be filled-up for each kind
or an advance payment is to be made;
of tax and for each taxable period.
2. Upon
receipt
of
a
demand letter/assessment
notice and/or
Attachments
collection letter from the BIR; and
3. Upon payment of annual registration fee for
1. Duly approved Tax Debit Memo, if applicable;
new business and for renewals on or before
2. Copy of letter or notice from the BIR for which
January 31 of every year.
this payment form is accomplished and the tax
is paid whichever is applicable:
This form shall be filed and the tax shall be paid
a.
Pre-Assessment
/
Final
Assessment
with any Authorized Agent Bank (AAB) under the
Notice/Letter of Demand
jurisdiction of the Revenue District Office where the
b.
Post Reporting Notice
taxpayer
is
required
to
register/conducting
c.
Collection
Letter
of
Delinquent/
business/producing articles subject to excise tax/having
Accounts Receivable
taxable transactions. In places where there are no
d.
Xerox
copy
of
the
return
AABs, this form shall be filed and the tax shall be paid
(ITR)/Reminder
Letter
in
case
of
directly with the Revenue Collection Officer or duly
payment
of
second
installment
on
Authorized City Or Municipal Treasurer of the
income tax.
Revenue District Office where the taxpayer is required
to
register/conducting
business/producing
articles
Note: All background information must be
subject to excise tax/having taxable transactions, who
properly filled up.
§
shall issue Revenue Official Receipt (BIR Form No.
The last 3 digits of the 12-digit TIN refers to the
2524) therefor.
branch code.
ENCS
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