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(To be filled up the BIR)

DLN: PSIC: PSOC:

BIR Form No.

Payment Form 0605


Republika ng Pilipinas
K agawaran ng Pananalapi
Kawanihan ng Rentas Internas
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 AT 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 Background Information

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 Computation of Tax

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

Stamp of Receiving Office


and Date of Receipt
I declare, under the penalties of perjury, that this document has been 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.

22
Signature over Printed Name/Title/Position of Signatory

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 24C 24D


24 Check

25 Tax Debit 25A 25B 25C


Memo
26A 26B 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
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
TAX TYPE
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 Where the return is filed with an AAB, the
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
When and Where to File and Pay document, whichever is applicable, as additional
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
FORM 0605
Payment Form
NOTES: a) Computation of tax and explanations thereto are based on the items/numbers provided in
the above mentioned form
b) Items 1 to 18 refer to the basic information.
19. Basic Tax is the amount of tax due.
20. Penalties
Additional penalties are imposed in the following cases:
20A. 1. A penalty equivalent to 25% shall be imposed on the following cases:
a. Failure to file any return and pay the amount of tax or installment due on or before the
due dates;
b. Unless otherwise authorized by the Commissioner, filing return with a person or office
other than those with whom it is required to be filed;
c. Failure to pay full or part of the amount of tax shown on the return, or full amount of tax
due for which is required to be filed, on or before the due date;
d. Failure to pay the deficiency tax within the time prescribed for its payment in the notice
of assessment.
2. A surcharge of fifty percent (50%) of the tax or of the deficiency tax, in case any payment has
been made on the basis of such return before the discovery of the falsity or fraud, for each of
the following violations:
a. Wilfull neglect to file the return within the period prescribed by the code or by rules and
regulations; or
b. In case a false or fraudulent return is wilfully made.
20B. Interest at the rate of 20% per annum or such higher rate as many be prescribed by rules and
regulations, on any unpaid amount, from the date the payment until it is fully paid.
20C. Please do not fill up this portion. You will be properly notified if any compromise penalty will be
imposed.
20D. Total Penalties
Sum of 20A,20B and 20C
21. To get the Amount Payable, add Items 19 and 20.

NOTES:
Voluntary/Self-Assessment - means payment of tax upon the taxpayer's initiative without any notice from
the BIR.

Tax Deposit/Advance Payment- the amount paid is in the form of deposit or payment in advance (ex.
Deposit or Advance Payment of Excise Tax on exciseable articles; Advance Payment of Value Added
Tax by sugar millers or refiners under Revenue Regulation No. 7-89 and Revenue Memurandum No.46-
89)

Income Tax Second Installment ( Individual) - refers to the second installment payment of an individual
taxpayer whose income tax due per return is P 2,000.00 or more, the due date of which is July 15 of the
year the incoming tax return was filed.

Preliminary/Final Assessment/Deficiency Tax - means payment is made based on the assessment


notice sent by the BIR.

Accounts Receivable/Delinquent Account - means payment is made for delinquency internal revenue tax
per letter/demand notice from the BIR.

Example:
Assuming an individual taxpayer has a tax due per return amounting to P 5,668.00. The taxpayer paid
P2,835.00 upon filing his income tax return on April 15, 2000 and availed the 2nd installment payment
for the remaining amount of P2,833.00, which will be due on July 15 of the current year. However, the
taxpayer paid his 2nd installment on July 18, 2000. The total amount payable shall be:
Accounts Receivable/Delinquent Account - means payment is made for delinquency internal revenue tax
per letter/demand notice from the BIR.

Example:
Assuming an individual taxpayer has a tax due per return amounting to P 5,668.00. The taxpayer paid
P2,835.00 upon filing his income tax return on April 15, 2000 and availed the 2nd installment payment
for the remaining amount of P2,833.00, which will be due on July 15 of the current year. However, the
taxpayer paid his 2nd installment on July 18, 2000. The total amount payable shall be:

Basic Tax (Item 19) P 2,833.00


Surcharge (Item 20A) (P2,833.00 x 25%) 708.25
Interest (Item 20C) (P2,833.00 x 20% x 3/360) 4.72
Compromise Penalty (Item 20C) 1,000.00
Total Amount Payable (Item 21) P 4,545.97