BIR Form 0605 Payment Form
Updated October 16, 2026
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Definition
BIR Form 0605 is the Bureau of Internal Revenue payment form used to pay taxes and fees that do not require a tax return, such as the second installment of income tax, deficiency or delinquent tax, penalties, advance payments and deposits. It was also the form for the ₱500 Annual Registration Fee (ARF) until RA 11976 (EOPT Act) removed the fee in 2024.
BIR Form 0605 is a general payment slip. A taxpayer uses it whenever a payment is due that is not made together with a return: the second installment of annual income tax, a deficiency tax after an assessment, a delinquent account after a collection letter, penalties, advance payments and deposits. It carries the taxpayer's TIN, the tax type and the amount, and the validated copy or electronic confirmation is the proof of payment. For years it was best known as the form for the ₱500 Annual Registration Fee under the old Section 236(B) of the National Internal Revenue Code. RA 11976, the Ease of Paying Taxes Act, rewrote Section 236 effective January 22, 2024 and removed the fee, so no ARF is due from 2024 onward.
Detailed explanation
Overview
BIR Form 0605 is the payment form issued by the Bureau of Internal Revenue for taxes and fees that are not paid together with a tax return. It is used for the second installment of income tax, deficiency and delinquent taxes, penalties, advance payments and deposits.
The Annual Registration Fee and Its Removal
Form 0605 was long associated with the Annual Registration Fee (ARF). Under the old Section 236(B) of the Tax Code, a fee of ₱500 was due for every separate place of business upon registration and every year after, on or before the last day of January. Cooperatives, individuals earning purely compensation income and overseas workers were not liable. RA 11976, the Ease of Paying Taxes Act, rewrote Section 236 effective January 22, 2024, and the fee was removed. No ARF is due for 2024 or later years.
Who Uses Form 0605
Any registered taxpayer, individual or corporate, uses Form 0605 when a payment has no return of its own. Common cases are paying a deficiency tax after a final assessment, settling a delinquent account after a collection letter, paying penalties, and making advance payments.
How to Complete Form 0605
The form asks for the taxpayer's TIN, registered name, RDO code, the tax type, the period covered and the amount. If the payment relates to an assessment or a letter from the BIR, its reference number should be shown so the payment is applied to the right case.
Payment Methods and Channels
Form 0605 payments can be made through authorized agent banks, revenue collection officers, and BIR-accredited electronic payment channels. The validated form or the electronic confirmation is the proof of payment.
Consequences of Late Payment
A deficiency or delinquent tax that is not paid on time carries a 25% surcharge and interest at 12% a year until fully paid (NIRC §248, §249). Micro and small taxpayers pay a 10% surcharge and 6% interest instead (RA 11976).
Download and filling instructions
For the official form and a field-by-field guide, use our BIR Form 0605 guide. A search for the September 2003 Excel version may lead to an old third-party copy; check the BIR forms directory for the official download.
RMC 14-2024 confirms the removal of the annual registration fee. Keep using Form 0605 only where it is appropriate for the payment due.
Why it matters
Many guides still tell taxpayers to pay a ₱500 ARF every January, which is no longer required after the EOPT Act. Form 0605 itself is still in use, and paying an assessment, penalty or installment on the wrong form or under the wrong tax type can leave the account showing as unpaid. Using Form 0605 correctly is how those payments get credited to the right liability.
How it works
Identify the Payment
Confirm that the amount you owe is not paid with a regular return. Typical cases are a deficiency tax in an assessment notice, a delinquent account in a collection letter, a penalty, the second installment of annual income tax, or an advance payment. Regular monthly, quarterly and annual taxes are paid with their own return forms.
Complete Form 0605
Fill in your TIN, registered name, RDO code, the tax type and the amount, and reference the assessment or letter number if the payment relates to one. Ensure all information matches your BIR records so the payment is credited correctly.
Submit Payment
Pay through an authorized agent bank, a revenue collection officer, or a BIR-accredited electronic payment channel. Keep the validated form or the electronic payment confirmation.
Maintain Your Receipt
Keep the validated Form 0605 or the payment confirmation with your tax records. It is your proof that the deficiency, penalty or installment was paid if the BIR later shows the account as open.
Examples
Salaried Employee Juan dela Cruz
Juan earns ₱600,000 a year as an employee, and his employer withholds tax on his compensation. He has no Form 0605 payment to make. Individuals earning purely compensation income were never liable for the Annual Registration Fee under the old Section 236(B), and the fee no longer exists for anyone since the EOPT Act took effect in January 2024.
Self-Employed Consultant Maria Santos
Maria runs a consulting practice. Before 2024 she paid the now-abolished ₱500 Annual Registration Fee each January on Form 0605. From 2024 she no longer pays it. When she later receives a final assessment for a deficiency income tax, she pays the deficiency, surcharge and interest on Form 0605, quoting the assessment number (RA 11976, NIRC §236).
Small Corporation ABC Trading Inc.
ABC Trading Inc. receives a collection letter for an unpaid tax shown on a return it filed late. The corporation pays the tax, the 25% surcharge and interest at 12% a year using Form 0605 under the matching tax type, and keeps the validated copy for its records (NIRC §248, §249).
OFW Anna Reyes
Anna works abroad and has a TIN. She has no Form 0605 obligation. Overseas workers were expressly excluded from the old Annual Registration Fee, and the fee was removed for all taxpayers in 2024 (NIRC §236 before and after RA 11976).
Common misconceptions
- Myth: Every TIN holder must pay ₱500 on Form 0605 every year.
- Fact: The ₱500 Annual Registration Fee was removed by the EOPT Act effective January 22, 2024. Even before that, it applied only to persons with a place of business, not to purely compensation earners or overseas workers (NIRC §236, as amended by RA 11976).
- Myth: Form 0605 is only for the Annual Registration Fee.
- Myth: The ARF increases based on income level or business size.
- Fact: When it existed, the ARF was a flat ₱500 for each separate place of business, regardless of income. It no longer applies from 2024 (NIRC §236(B) before RA 11976).
- Myth: Paying an assessment late on Form 0605 costs nothing extra.
- Fact: A deficiency not paid within the time in the assessment notice carries a 25% surcharge and 12% annual interest until paid, or 10% and 6% for micro and small taxpayers (NIRC §248, §249, RA 11976).
Questions people ask
What is BIR Form 0605 used for?
Form 0605 is used to pay taxes and fees that do not require a tax return, such as the second installment of income tax, deficiency tax, delinquent tax, penalties, advance payments and deposits. Payments that belong to a regular return, such as monthly withholding tax or quarterly income tax, are paid with that return.
Do I still need to pay the ₱500 Annual Registration Fee on Form 0605?
No. RA 11976, the Ease of Paying Taxes Act, amended Section 236 of the Tax Code effective January 22, 2024 and removed the Annual Registration Fee. Before that, the fee was ₱500 for each place of business and was due on or before the last day of January.
Can I pay Form 0605 online?
Yes, use a BIR-accredited payment channel appropriate to your filing method and keep the payment confirmation. The former annual registration fee is no longer payable for 2024 onward; do not pay it just because it appears on an old form or tutorial.
What happens if I pay a deficiency tax late?
A deficiency that is not paid within the time stated in the notice of assessment carries a 25% surcharge and interest at 12% a year until paid. Micro and small taxpayers pay a 10% surcharge and 6% interest instead (NIRC §248, §249, RA 11976).
Did salaried employees ever have to pay the Annual Registration Fee?
No. Even before 2024, the old Section 236(B) exempted cooperatives, individuals earning purely compensation income (locally or abroad) and overseas workers from the fee. Since the EOPT Act, the fee does not apply to anyone.
Is Form 0605 used for monthly or quarterly tax returns?
No. Regular taxes are paid with their own returns, for example BIR Form 1601-C for monthly compensation withholding, BIR Form 2550Q for quarterly VAT and BIR Form 1701Q for quarterly income tax. Form 0605 is for payments that have no return of their own.
What should I do if I lose my Form 0605 receipt?
Contact the authorized agent bank or payment channel you used, or your Revenue District Office (RDO), and ask for payment verification. Provide your TIN, payment date, tax type and amount. An electronic payment confirmation is also proof of payment.
Do foreign corporations and non-resident aliens use Form 0605?
Any taxpayer registered with the BIR uses Form 0605 when it pays a tax, penalty or fee that has no return of its own. There is no longer an Annual Registration Fee to pay for any type of taxpayer.
What does RF mean in BIR Form 0605?
RF refers to Registration Fee, the tax type used for the former ₱500 annual registration fee. BIR stopped collecting that fee on January 22, 2024. Form 0605 still has other uses, but an old RF entry is not a reason to pay an annual fee now.
Where can I download Form 0605 or find filling instructions?
Use the BIR’s official forms directory and the current eBIRForms or eFPS version applicable to your filing. Choose the tax type, period and payment reason for your actual obligation; do not copy RF and ₱500 from an old filled-up registration-fee example.
In practice
- Salaried employees often ask whether they owe a yearly ₱500 to keep their TIN active. They do not: purely compensation earners were never covered by the fee, and it was abolished in 2024.
- Self-employed taxpayers who used to pay the ARF every January can drop that step from their compliance calendar from 2024 onward.
- Taxpayers settling an assessment usually pay through Form 0605 and quote the assessment number so the payment is matched to the right case.
- Corporations use Form 0605 to settle deficiency taxes, compromise penalties and delinquent accounts that arise after an audit or a late filing.
- Choosing the correct tax type on Form 0605 matters, because a payment posted under the wrong type can leave the actual liability showing as unpaid.
Next steps
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Sources & References (1)
Primary sources and the laws, regulations, and official issuances this page relies on. Links open the recorded source documents or references.
- Bureau of Internal Revenue. “BIR Form 0605 (Payment Form): official form and guidelines.” bir.gov.ph. Bureau of Internal Revenue, BIR Form 0605. Source checked .