(To be filled up the BIR)
DLN: Republika ng Pilipinas Kagawaran ng Pananalapi
PSIC:
PSOC: BIR Form No.
Kawanihan ng Rentas Internas
Payment Form
0605
July 1999 (ENCS) No. of Sheets Attached 6 ATC
Fill in all applicable spaces. Mark all appropriate boxes with an "X"
1 2 7 For the Year Ended ( MM / YYYY ) Return Period ( MM / DD / YYYY ) 7 1st 8 8
2nd 3rd 4th BCS No./Item No. (To be filled up by the BIR) Tax Type Code Calendar
Fiscal 3 Quarter 4 Due Date ( MM / DD / YYYY) 5
Part I 9 Taxpayer Identification No.
Background 10 RDO Code
Information 11 Taxpayer Classification I N 14 Telephone Number 12 Line of
Business/Occupation
13
Taxpayer's Name
13 (Last Name, First Name, Middle Name for Individuals) / (Registered Name for Non-
Individuals)
15 Registered Address 17 Manner of Payment Voluntary Payment Self-Assessment Tax
Deposit/Advance Payment Income Tax Second Installment (Individual) Others (Specify)
Part II Computation of Tax 19 Interest 20C Compromise 20D Penalties Per
Audit/Delinquent Account Preliminary/Final Assessment/Deficiency Tax Accounts
Receivable/Delinquent Account
16 Zip Code
18 Type of Payment Installment No. of Installment Partial Payment Full Payment
19 20
Basic Tax / Deposit / Advance Payment Add: Penalties Surcharge 20A 20B
21
Total Amount Payable (Sum of Items 19 & 20D) For Voluntary Payment
21 For Payment of Deficiency Taxes From Audit/Investigation/ Deliquent Accounts
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. 22A
Signature over Printed Name of Taxpayer/Authorized Representative Title/Position of
Signatory
APPROVED BY:
22B
Signature over Printed Name of Head of Office
Part III Particulars 23 Cash/Bank Debit Memo 24A 24 Check 25 Tax Debit Memo 26A 26
Others 25A 26B 24B Drawee Bank/Agency
D e t a i l s of P a y m e n t Number MM DD YYYY 23 Amount
17C
24C
24D
25B 19C 26C
25C 26D
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 II 012 II 013 MC 180 MC 190 MC 090 MC010 & MC020 MC 040 MC 050 MC 060 MC 031
MC 030 FP 010 - FP 930 MC 200
XA010-XA040 XA061-XA090 XA051-XA053 Code
RF TR ET QP MC XV XS XF IT CG
Pure Compensation Income Pure Business Income Mixed (Compensation and Business)
Vat/Non-Vat Registration Fee Travel Tax Tin Card Fees Tax Amnesty Income from
Forfeited Properties Proceeds from Sale of Rent Estate Energy Tax on Electric Power
Consumption Deficiency Tax Delinquent Accounts/Accounts Receivable Fines and
Penalties Others Excise Tax on Goods Alcohol Products Distilled Spirits Wines
Fermented Liquor Description
REGISTRATION FEE TRAVEL TAX-PTA ENERGY TAX QUALIFYING FEES-PAGCOR MISCELLANEOUS TAX
EXCISE-AD VALOREM EXCISE-SPECIFIC TOBACCO INSPECTION AND MONITORING FEES INCOME TAX
CAPITAL GAINS TAX - Real Property
XT010 & XT020 XT030 XT040 XT050-XT130 XT080 XT090 XT100 & XT110 XT120 XP070 XP060
XP080 XP090 & XP100 XP110 XP140 XP180
Tobacco Products XP120 Smoking and Chewing Tobacco XP130 & XP131 Cigars XP170
Cigarettes Packed By Hand XP150 & XP160 Cigarettes Packed By Machine XP010, XP020 &
Tobacco Inspection Fees XP190 Cigars XP040 Cigarettes XP030 Leaf Tobacco & Other
Manufactured Tobacco Monitoring Fees XG020-XG090 Petroleum Products XG100-XG120
Premium (Leaded) Gasoline Premium (Unleaded) Gasoline XM010 Regular Gasoline XM020
Naptha & Other Similar Products XM030 Aviation Gasoline XM040 Diesel Gas XM050
Bunker Fuel Oil XM051 TAX TYPE Code
WC WE WF WG WO WR WW
Avturbo Jet Fuel Kerosene Asphalts LPG Gas Basetocks, Lubes and Greases Waxes and
Petrolatum Processed Gas Miscellaneous Products/Articles Automobiles Non Essential
Goods Mineral Products Coal & Coke Non Metallic & Quarry Resources Gold and
Chromite Copper & Other Metallic Minerals Indigenous Petroleum Others
Code
CS ES DN VT PT ST SO SL DS WB
Description
CAPITAL GAINS TAX - Stocks ESTATE TAX DONOR'S TAX VALUE-ADDED TAX PERCENTAGE TAX
PERCENTAGE TAX - STOCKS PERCENTAGE TAX - STOCKS (IPO) PERCENTAGE TAX - SPECIAL LAWS
DOCUMENTARY STAMP TAX WITHHOLDING TAX-BANKS AND OTHER FINANCIAL INSTITUTIONS
Description
WITHHOLDING TAX-COMPENSATION WITHHOLDING TAX-EXPANDED WITHHOLDING TAX-FINAL
WITHHOLDING TAX - VAT AND OTHER PERCENTAGE TAXES WITHHOLDING TAX-OTHERS (ONE-TIME
TRANSACTION NOT SUBJECT TO CAPITAL GAINS TAX) WITHHOLDING TAX - FRINGE BENEFITS
WITHHOLDING TAX - PERCENTAGE TAX ON WINNING AND PRIZES
BIR Form No. 0605 - Payment Form Guidelines and Instructions
Who Shall Use 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. 2. Everytime a tax payment or
penalty is due or an advance payment is to be made; Upon receipt of a demand
letter/assessment notice and/or collection letter from the BIR; and Upon payment of
annual registration fee for new business and for renewals on or before January 31
of every year.
Where the return is filed with an AAB, the lower portion of the return must be
properly machine-validated and stamped by the Authorized Agent Bank to serve as the
receipt of payment. The machine validation shall reflect the date of payment,
amount paid and transaction code, and the stamp mark shall show the name of the
bank, branch code, 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 proof of payment. One set of form shall be filled-up for each kind of
tax and for each taxable period. Attachments 1. 2. Duly approved Tax Debit Memo, if
applicable; Copy of letter or notice from the BIR for which this payment form is
accomplished and the tax is paid whichever is applicable: a. Pre-Assessment / Final
Assessment Notice/Letter of Demand b. Post Reporting Notice c. Collection Letter of
Delinquent/ Accounts Receivable d. Xerox copy of the return (ITR)/Reminder Letter
in case of payment of second installment on income tax.
3.
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
be 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) therefor.
Note: All background information must be properly filled up. § The last 3 digits of
the 12-digit TIN refers to the branch code. ENCS
