BIR Form 0605 Annual Registration Fee Payment
Last Updated: June 13, 2026
tips_and_updatesDefinition
BIR Form 0605 is the official payment form used to remit the Annual Registration Fee (ARF) of ₱500 for individuals and ₱500 for corporations to the Bureau of Internal Revenue, serving as proof of payment for maintaining active taxpayer registration status.
BIR Form 0605 serves as the payment slip for the Annual Registration Fee, a mandatory compliance requirement for all registered taxpayers in the Philippines. This form must be accomplished and submitted along with the ₱500 payment to authorized agent banks (AABs) or BIR offices. The form contains taxpayer identification details, payment amount, and serves as official receipt when validated. Unlike income tax returns, Form 0605 is purely a payment document with no computation requirements. The ARF payment maintains your TIN's active status and ensures continued compliance with BIR registration requirements under Section 236 of the National Internal Revenue Code.
Detailed Explanation
Overview
BIR Form 0605 is the prescribed payment form issued by the Bureau of Internal Revenue for the remittance of the Annual Registration Fee (ARF). This ₱500 flat fee applies to all registered taxpayers—individuals, partnerships, and corporations—and must be paid annually to keep a taxpayer's registration active and in good standing (NIRC §205, as amended by RA 10963 TRAIN Law).
Purpose and Legal Basis
The Annual Registration Fee is a mandatory administrative charge that funds BIR operations and maintains the integrity of the taxpayer registry. Form 0605 serves as the official receipt and proof of payment, issued by authorized BIR collection agents and banks. The fee is non-refundable and applies uniformly regardless of income level or business size (RR 16-2018, BIR Memorandum Circular 2024).
Who Must File and Pay
All individuals with a Taxpayer Identification Number (TIN) and all registered business entities must pay the ARF annually. This includes salaried employees, self-employed professionals, sole proprietors, partnerships, and corporations. The fee is due on or before the taxpayer's registration anniversary date or by December 31 of each year, whichever is earlier (NIRC §205).
How to Complete Form 0605
The form requires the taxpayer's TIN, full legal name, registered address, business classification, and the amount of ₱500. Taxpayers may submit the form directly to any BIR Revenue District Office (RDO), authorized collection agent (bank or remittance center), or through online payment platforms authorized by the BIR. The form must be signed and dated by the taxpayer or authorized representative.
Payment Methods and Channels
Form 0605 payments are accepted through multiple channels: over-the-counter at BIR offices, authorized commercial banks (BDO, BPI, Metrobank, PNB, etc.), remittance centers, and the BIR's online payment system (e-Payment). Online payments are processed through the BIR website or third-party payment gateways. A duplicate copy of the completed form serves as the official receipt (RR 16-2018).
Consequences of Non-Payment
Failure to pay the ARF by the due date results in the taxpayer's registration being marked as inactive or delinquent. This may prevent the issuance of Certificates of Registration (COR), delay tax refunds, and trigger surcharges and interest penalties. The BIR may also initiate collection proceedings or suspend business permits (NIRC §248, RR 16-2018).
Recent Updates (2024)
As of 2024, the ARF remains ₱500 annually with no increase. The BIR has expanded digital payment options to reduce processing time and improve accessibility for taxpayers in remote areas. Form 0605 is available in both printed and digital formats through the BIR website and authorized collection points (BIR Memorandum Circular 2024).
Why it Matters
The Annual Registration Fee is a mandatory compliance requirement that keeps your taxpayer status active. Failure to pay via Form 0605 can result in delinquency, loss of tax benefits, delayed refunds, and penalties. Timely payment ensures uninterrupted business operations and regulatory compliance with the BIR.
Examples
01Salaried Employee Juan dela Cruz
02Self-Employed Consultant Maria Santos
03Small Corporation ABC Trading Inc.
04OFW Remittance Recipient Anna Reyes
Common Misconceptions
Misconception
The Annual Registration Fee is only for businesses; salaried employees do not need to pay it.
Reality
All individuals with a TIN, including salaried employees, must pay the ₱500 ARF annually to maintain active registration status (NIRC §205). Non-payment results in delinquency regardless of employment type.
Misconception
If I pay income tax, I am automatically exempt from the Annual Registration Fee.
Misconception
The ARF increases based on income level or business size.
Reality
The ARF is a flat ₱500 fee for all taxpayers, regardless of income, revenue, or business classification. There are no graduated rates or exemptions based on financial performance (NIRC §205, as amended by RA 10963).
Misconception
I can pay the ARF late without penalties as long as I pay before filing my tax return.
Reality
The ARF must be paid by the due date (registration anniversary or December 31). Late payment triggers surcharges (25%) and interest (12% per annum) under NIRC §248, even if you file your return on time.
Frequently Asked Questions
The Annual Registration Fee (ARF) is a mandatory ₱500 administrative charge that all registered taxpayers must pay annually to maintain active TIN status and fund BIR operations. It applies uniformly to individuals, partnerships, and corporations under NIRC §205, as amended by RA 10963 TRAIN Law.
The ARF is due on or before your taxpayer registration anniversary date or by December 31, whichever is earlier. Late payment incurs a 25% surcharge plus 12% annual interest under NIRC §248. Your registration may be marked delinquent, affecting tax refunds and business permits.
Yes, you can pay via the BIR e-Payment system on the BIR website or through authorized banks and remittance centers. Online payments typically process within 24 hours. Over-the-counter payments at BIR offices are immediate. Retain your receipt as proof of payment (RR 16-2018).
No, the ARF is non-refundable. If you close your business, you must formally notify the BIR and request cancellation of your registration. Any ARF paid for the year of cancellation is not returned (NIRC §205, BIR Memorandum Circular 2024).
Yes, all individuals with a TIN must pay the ₱500 ARF annually, regardless of income source or amount. Salaried employees, retirees, and individuals with passive income all have this obligation to maintain active registration status (NIRC §205).
Yes, the ₱500 ARF is deductible as a business expense for self-employed individuals and corporations, reducing taxable income. Salaried employees cannot deduct it as it is a personal tax obligation (NIRC §34, RR 2-98).
Contact your BIR Revenue District Office (RDO) or the collection agent where you paid to request a duplicate receipt or payment verification. Provide your TIN, payment date, and amount. Digital payment confirmations from the BIR e-Payment system are also acceptable proof (RR 16-2018).
Non-resident aliens earning Philippine-source income and foreign corporations with Philippine operations must register with the BIR and pay the ₱500 ARF. Consult your RDO for specific requirements based on your visa status and income classification (NIRC §205, RR 16-2018).
In Practice
- check_circle
The ARF is often overlooked by salaried employees who assume their employer's withholding satisfies all tax obligations; however, individual registration and ARF payment are separate requirements.
- check_circle
Many taxpayers pay the ARF late and incur penalties; setting a calendar reminder for your registration anniversary or December 31 prevents costly delinquency.
- check_circle
Online payment via the BIR e-Payment system has reduced processing delays; digital receipts are now widely accepted by banks and government agencies for compliance verification.
- check_circle
Corporations often delegate ARF payment to their accounting department; failure to pay results in the corporation's registration being marked inactive, preventing issuance of tax clearances and business permits.
- check_circle
The ₱500 ARF is deductible as a business expense for self-employed individuals and corporations, reducing taxable income (NIRC §34, RR 2-98).
Learn More
Annual Registration Fee Calculator
Penalty Calculator
Bir Form 1901
Bir Form 1700
Bir Form 1701
Annual Registration Fee Guide
Bir Compliance Checklist
Authorized Agent Banks List
Related Content
Related Calculators
Related Tax Types
Related BIR Forms
Related Guides
Glossary Terms
Sources & References (2)
Primary sources and the laws, regulations, and official issuances this page relies on. Each citation links directly to the issuing authority’s document.
- Bureau of Internal Revenue. “BIR Form 0605 (Payment Form) — official form and guidelines.” bir.gov.ph. Bureau of Internal Revenue, BIR Form 0605. Accessed .