BIR Form No.

0605 (Payment Form)

Description

This form is to be accomplished every time a taxpayer pays 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.

Filing Date

This form shall be accomplished:

1 Every time a tax payment or penalty is due or an advance payment is 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 a new business and for renewals on or before January 31 of every year.

ATC should be MC180 for Registration Fee for both VAT/Non-VAT taxpayers.

The Tax Type for Item 8 should be RF since we are paying for Registration Fee.

Computation: Basic tax deposit/advance payment add penalties (surcharge, interest, compromise) = total amount
payable

Remember, failure to renew your annual registration fee would trigger a surcharge of 25%, interest penalty of 20% per
annum, and a compromise penalty of Php 1,000.

EFPS E Filing and Payment System or eBIRFORM

Calendar and fiscal year

Vat and non vat taxpayers

Registration amended

BIR Form 1600

Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld (Under RAs 1051, 8241, 8424 and
9337)

The following are expected to file and remit for this return on or before the tenth day of the month following the month
when withholding was made:

• All government offices on payments made to private individuals, business entities, associations, and other
juridical/artificial entities.

• Payors to non-residents receiving income subject to VAT.

• Payors to VAT registered taxpayers receiving income subject to VAT.

• Payors to persons subject to percentage tax, if the latter opts to remit his percentage tax through the payor.
Description

This return shall be filed in triplicate by the following:

1. All government offices, bureaus, agencies or instrumentalities, local government units, government owned and controlled corporation
on money payments made to private individuals, corporations, partnerships, associations and other juridical/artificial entities as required
under RA Nos. 1051, 7649, 8241, 8424 and 9337.

2. Payors to non-residents receiving income subject to value-added tax.

3. Payors to VAT registered taxpayers receiving income subject to value-added tax.

4. Payors to persons, natural or juridical, subject to percentage tax under Sec. 116 of the Tax Code, (ATC 082 & 084), if the taxpayer-
payee opts to remit his percentage tax through the withholding and remittance of the same by the withholding agent-payor which option
is manifested by filing the "Notice of Availment of the Option to Pay the Tax through the Withholding Process", copy-furnished the
withholding agent-payor and the Revenue District Offices of both the payor and payee.

Filing Date

The withholding tax return shall be filed and the tax paid on or before the tenth (10th) day of the month following the month in which
withholding was made.

BIR Form 1601C

Monthly Remittance Return of Income Taxes Withheld on Compensation. This is filed by every withholding agent also
known as the employer, individual or non-individual, who is required to deduct and withhold taxes from compensation
of employees. When to file:

Manual Filing:

• January to November – on or before the tenth day of the following month.

• December – on or before January 15 of the following year.

Electronic (EFPS) Filing:

• January to December – varies from 11 to 15 days from the end of the month depending on the grouping set forth in
RR No. 26-2002.

Monthly Remittance Return of Income Taxes Withheld on Compensation

Description

This return shall be filed in triplicate by every Withholding Agent (WA)/payor required to deduct and withhold taxes on
compensation paid to employees.