BIR Form 0605: Payment Guide and Official Downloads

Find the official BIR Form 0605 PDF and Excel downloads, check when to use it, and avoid paying the abolished annual registration fee.

In short

Form 0605 covers payments such as penalties, deficiency taxes and income-tax second installments. It does not replace the required tax return. The ₱500 annual registration fee was abolished effective January 22, 2024.

Calculate your tax

Download BIR Form 0605

Use the official PDF or Excel file. The PDF currently linked by BIR is labelled July 1999 (ENCS). If you searched for a September 2003 Excel version, check the BIR forms directory before using an old copy.

Do not pay the abolished ₱500 registration fee

RMC 14-2024 ended this fee for new registrations and annual renewals from January 22, 2024. Older form instructions and filled-out samples still mention it. RF means registration fee; its presence in an old sample does not make that fee payable today.

Choose the form for your obligation

For regular quarterly VAT filing, use Form 2550Q. For compensation withholding, see Form 1601-C. Complete the return your obligation requires; a payment form alone does not replace it.

Before paying

Check your tax type, period and amount against your assessment or payment instructions. A filled-out sample belongs to another transaction: do not copy its TIN, codes or amount. Keep the payment confirmation together with your form.

How to check a filled-out Form 0605

Start with the reason for the payment, rather than the amount in someone else's sample. Ask yourself: am I paying a second installment, responding to an assessment, or settling a penalty? If you cannot identify the obligation, get that clarified before entering a code.

Next, compare the name and taxpayer details with your own registration records. Check the return period separately from the day you intend to pay. A payment made today can relate to an earlier period; entering today's date in every date field can make your records harder to reconcile.

Read the payment breakdown before submitting. Do not assume that a total from an old sample includes every charge applicable to you. If the amount differs from your assessment or instructions, resolve the difference with the issuing office before payment.

Keep a record you can find later

Save the completed form and payment confirmation in the same folder, named with the tax type and period. Before closing an online payment screen, confirm that the transaction succeeded and save its reference. A downloaded form by itself is not a completed payment. If the payment is missing from your records later, these details help you explain exactly what you paid and when.

Line-by-line instructions

  1. 1.

    Items 1–8

    Check the period, due date, ATC and tax-type code.

  2. 2.

    Items 9–16

    Enter your registered taxpayer details.

  3. 3.

    Items 17–18

    Select the applicable payment purpose and type.

  4. 4.

    Items 19–21

    Enter basic tax and separately assessed penalties, then the total.

  5. 5.

    Item 22 and Part III

    Complete the applicable signature and payment details.

Required attachments

How to file

Frequently asked questions

Does a blank or completed Form 0605 prove payment?

No. Keep the bank validation, receipt or electronic payment confirmation.

Can I use one form for different taxes or periods?

Use a separate set for each tax type and period.

Is Form 0605 abolished?

No. The annual registration fee was abolished, not the payment form used for other obligations.

Should I copy a filled-out Form 0605 sample?

Use it only to understand the layout. Your taxpayer details, payment purpose, period and amount must match your own obligation.

What should I check if my payment record looks wrong?

Compare your saved form and payment confirmation first. Contact the receiving bank or BIR office with the reference, date and amount; avoid paying the same obligation again simply because a record is unclear.

Check your numbers before you file

Run your figures through our calculators before submitting BIR Form 0605.

Open the calculators
Sources & References (2)

Primary sources and the laws, regulations, and official issuances this page relies on. Links open the recorded source documents or references.

  1. Bureau of Internal Revenue. “BIR Form 0605: Payment Form (official BIR forms page).” bir.gov.ph. Bureau of Internal Revenue, Payment/Remittance Forms: BIR Form No. 0605. Source checked .
  2. LawPhil Project (Arellano Law Foundation). “NIRC Sec. 56: Payment and Assessment of Income Tax.” lawphil.net. National Internal Revenue Code of 1997, as amended. Source checked .

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