Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Fill in all applicable spaces. Mark all appropriate boxes with an "X"
1 For the Calendar Fiscal 3 Quarter 4 Due Date ( MM / DD / YYYY) 5 No. of Sheets 6 AT C
2 Year Ended Attached
( MM / YYYY ) 1st 2nd 3rd 4th
7 Return Period ( MM / DD / YYYY ) 8 Tax Type Code BCS No./Item No. (To be filled up by the BIR)
7 8
I N
13 Taxpayer's 13 14 Telephone Number
Name
(Last Name, First Name, Middle Name for Individuals) / (Registered Name for Non-Individuals)
15 Registered 16 Zip Code
Address
19
19 Basic Tax / Deposit / Advance Payment
20 Add: Penalties Surcharge Interest Compromise
20A 20B 20C 20D
22
Signature over Printed Name/Title/Position of Signatory
Part III D e t a i l s of P a y m e n t
Who Shall Use Where the return is filed with an AAB, the
lower portion of the return must be properly
Every taxpayer shall use this form, in triplicate, to machine-validated and stamped by the Authorized
pay taxes and fees which do not require the use of a tax Agent Bank to serve as the receipt of payment. The
return such as second installment payment for income machine validation shall reflect the date of payment,
tax, deficiency tax, delinquency tax, registration fees, amount paid and transaction code, and the stamp
penalties, advance payments, deposits, installment mark shall show the name of the bank, branch code,
payments, etc. teller’s name and teller’s initial. The AAB shall also
issue an official receipt or bank debit advice or credit
When and Where to File and Pay document, whichever is applicable, as additional
This form shall be accomplished: proof of payment.
1. Everytime a tax payment or penalty is due One set of form shall be filled-up for each kind
or an advance payment is to be made; of tax and for each taxable period.
2. Upon receipt of a
demand letter/assessment notice and/or Attachments
collection letter from the BIR; and
3. Upon payment of annual registration fee for 1. Duly approved Tax Debit Memo, if applicable;
new business and for renewals on or before 2. Copy of letter or notice from the BIR for which
January 31 of every year. this payment form is accomplished and the tax
is paid whichever is applicable:
This form shall be filed and the tax shall be paid a. Pre-Assessment / Final Assessment
with any Authorized Agent Bank (AAB) under the Notice/Letter of Demand
jurisdiction of the Revenue District Office where the b. Post Reporting Notice
taxpayer is required to register/conducting c. Collection Letter of Delinquent/
business/producing articles subject to excise tax/having Accounts Receivable
taxable transactions. In places where there are no d. Xerox copy of the return
AABs, this form shall be filed and the tax shall be paid (ITR)/Reminder Letter in case of
directly with the Revenue Collection Officer or duly payment of second installment on
Authorized City Or Municipal Treasurer of the income tax.
Revenue District Office where the taxpayer is required
to register/conducting business/producing articles Note: All background information must be
subject to excise tax/having taxable transactions, who properly filled up.
shall issue Revenue Official Receipt (BIR Form No. The last 3 digits of the 12-digit TIN refers to the
2524) therefor. branch code.
ENCS
FORM 0605
Payment Form
NOTES: a) Computation of tax and explanations thereto are based on the items/numbers provided in
the 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 from
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.46-
89)
Income Tax Second Installment ( Individual) - refers to the second installment payment of an individual
taxpayer whose income tax due per return is P 2,000.00 or more, the due date of which is July 15 of the
year the incoming tax return was filed.
Accounts Receivable/Delinquent Account - means payment is made for delinquency internal revenue tax
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 payment
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:
Accounts Receivable/Delinquent Account - means payment is made for delinquency internal revenue tax
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 payment
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: