(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)

Fill in all applicable spaces. Mark all appropriate boxes with an "X"
1 2 7 For the Calendar Fiscal 3 Quarter 1st 8 2nd 3rd 4th BCS No./Item No. (To be filled up by the BIR) 4 Due Date ( MM / DD / YYYY) 5 No. of Sheets Attached Tax Type Code 8 6 ATC

Year Ended ( MM / YYYY ) Return Period ( MM / DD / YYYY ) 7

Part I 9 Taxpayer Identification No.

Background

Information 11 Taxpayer Classification I N 14 Telephone Number 12 Line of Business/Occupation

10 RDO Code

l
13 Taxpayer's 13 Name (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)

21 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.

22 Signature over Printed Name/Title/Position of Signatory Part III Particulars 23 Cash/Bank Debit Memo 24A 24 Check 25 Tax Debit Memo 26A 26 Others Machine Validation/Revenue Official Receipt Details (If not filed with the bank) 25A 26B 19 25B 26C 25C 26D 24B 17 24C 24D Drawee Bank/Agency D e t a i l s of P a y m e n t Number MM DD YYYY 23 Amount

Taxpayer Classification:

I - Individual

N - Non-Individual

BIR Form 0605 (ENCS) - PAGE 2

ATC 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 NATURE OF PAYMENT 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 ATC XT010 & XT020 XT030 XT040 XT050-XT130 XT080 XT090 XT100 & XT110 XT120 XP070 XP060 XP080 XP090 & XP100 XP110 XP140 XP180 NATURE OF PAYMENT Tobacco Products Smoking and Chewing Tobacco Cigars Cigarettes Packed By Hand Cigarettes Packed By Machine Tobacco Inspection Fees Cigars Cigarettes Leaf Tobacco & Other Manufactured Tobacco Monitoring Fees Petroleum Products Premium (Leaded) Gasoline Premium (Unleaded) Gasoline Regular Gasoline Naptha & Other Similar Products Aviation Gasoline Diesel Gas Bunker Fuel Oil TAX TYPE ATC XP120 XP130 & XP131 XP170 XP150 & XP160 XP010, XP020 & XP190 XP040 XP030 XG020-XG090 XG100-XG120 XM010 XM020 XM030 XM040 XM050 XM051 NATURE OF PAYMENT 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

XA010-XA040 XA061-XA090 XA051-XA053

Code
RF TR ET QP MC XV XS XF IT CG

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

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

Code
WC WE WF WG WO WR WW

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, tellers name and tellers 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

FORM 0605 Payment Form

NOTES: a) Computation of tax and explanations thereto are based on the items/numbers provided in above mentioned form b) Items 1 to 18 refer to the basic information. 19. Basic Tax is the amount of tax due. 20. Penalties Additional penalties are imposed in the following cases: 20A. 1. A penalty equivalent to 25% shall be imposed on the following cases: a. Failure to file any return and pay the amount of tax or installment due on or before the due dates; b. Unless otherwise authorized by the Commissioner, filing return with a person or office other than those with whom it is required to be filed; c. Failure to pay full or part of the amount of tax shown on the return, or full amount of tax due for which is required to be filed, on or before the due date; d. Failure to pay the deficiency tax within the time prescribed for its payment in the notice of assessment. 2. A surcharge of fifty percent (50%) of the tax or of the deficiency tax, in case any payment has been made on the basis of such return before the discovery of the falsity or fraud, for each of the following violations: a. Wilfull neglect to file the return within the period prescribed by the code or by rules and regulations; or b. In case a false or fraudulent return is wilfully made. 20B. Interest at the rate of 20% per annum or such higher rate as many be prescribed by rules and regulations, on any unpaid amount, from the date the payment until it is fully paid. 20C. Please do not fill up this portion. You will be properly notified if any compromise penalty will be imposed. 20D. Total Penalties Sum of 20A,20B and 20C 21. To get the Amount Payable, add Items 19 and 20.

NOTES: Voluntary/Self-Assessment - means payment of tax upon the taxpayer's initiative without any notice fr the BIR.

Tax Deposit/Advance Payment- the amount paid is in the form of deposit or payment in advance (ex. Deposit or Advance Payment of Excise Tax on exciseable articles; Advance Payment of Value Added Tax by sugar millers or refiners under Revenue Regulation No. 7-89 and Revenue Memurandum No.4 89)

Income Tax Second Installment ( Individual) - refers to the second installment payment of an individu taxpayer whose income tax due per return is P 2,000.00 or more, the due date of which is July 15 of t year the incoming tax return was filed. Preliminary/Final Assessment/Deficiency Tax - means payment is made based on the assessment notice sent by the BIR.

Accounts Receivable/Delinquent Account - means payment is made for delinquency internal revenue per letter/demand notice from the BIR.

Example: Assuming an individual taxpayer has a tax due per return amounting to P 5,668.00. The taxpayer paid P2,835.00 upon filing his income tax return on April 15, 2000 and availed the 2nd installment paymen for the remaining amount of P2,833.00, which will be due on July 15 of the current year. However, the taxpayer paid his 2nd installment on July 18, 2000. The total amount payable shall be: Basic Tax (Item 19) Surcharge (Item 20A) (P2,833.00 x 25%) Interest (Item 20C) (P2,833.00 x 20% x 3/360) Compromise Penalty (Item 20C) Total Amount Payable (Item 21) P 2,833.00 708.25 4.72 1,000.00 P 4,545.97

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.

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.

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, tellers name and tellers 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.

Note: All background information must be properly filled up.  The last 3 digits of the 12-digit TIN refers to the branch code. ENCS

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:

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.

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.

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, tellers name and tellers initial. The AAB shall also issue an official receipt or bank debit advice or credit document, whichever is applicable, as additional proof of payment.

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.

Note: All background information must be properly filled up.  The last 3 digits of the 12-digit TIN refers to the branch code. ENCS