How to Download 0605 BIR Form
If you are a taxpayer in the Philippines, you may have encountered the BIR Form 0605. This is a payment form that is used for paying taxes and fees that do not require the use of a tax return, such as registration fee, deficiency tax, delinquency tax, penalties, advance payments, etc. In this article, we will explain what is BIR Form 0605, why is it important, who should use it and when to file it, what are the common mistakes to avoid, and how to download, fill out, file and pay this form.
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What is BIR Form 0605 and why is it important
BIR Form 0605 is a payment form that serves as a remittance form for taxpayers who need to pay taxes and fees to the Bureau of Internal Revenue (BIR) in the Philippines. It is used for voluntary payments and per audit/delinquent account payments, such as second installment payment for income tax, deficiency tax, delinquency tax, registration fees, penalties, advance payments, etc. It can be filed online via eBIRForms or in triplicate at authorized agent banks.
BIR Form 0605 is important because it facilitates the payment of taxes and fees to the BIR and serves as proof of payment by the taxpayer. It also helps the BIR track and record the tax payments made by taxpayers and ensure compliance with tax laws and regulations. Failure to file and pay this form on time may result in interest, penalties and compromise fees.
Who should use it and when to file it
BIR Form 0605 should be used by any person or entity who is registered with the BIR and needs to pay taxes and fees that do not require the use of a tax return. This includes individuals, corporations, partnerships, estates, trusts, cooperatives, associations, etc.
BIR Form 0605 should be filed on or before the due date of the tax or fee that needs to be paid. The due date may vary depending on the type of payment and the applicable tax period. For example:
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Download 0605 bir form via eBIRforms online system
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For new businesses, the registration fee of Php 500 should be paid on or before 30 days from registration with the Securities and Exchange Commission (SEC) or Department of Trade and Industry (DTI).
For existing businesses, the annual registration fee of Php 500 should be paid on or before January 31 of every year.
For deficiency taxes assessed by the BIR, the payment should be made on or before the date indicated in the assessment notice or demand letter.
For penalties due to late registration of books, receipts or certificates of registration (COR), the payment should be made before applying for registration or requesting for reprinting.
For advance payments for excise tax on export products or cosmetic procedures, the payment should be made before filing the corresponding excise tax return.
What are the common mistakes to avoid
When filing and paying BIR Form 0605, there are some common mistakes that taxpayers should avoid to prevent errors, delays or penalties. Some of these mistakes are:
Filing an incorrect or outdated version of the form. Taxpayers should always use the latest version of the form available on the BIR website or eBIRForms system.
Filling out incomplete or inaccurate information on the form. Taxpayers should provide all the required details on the form, such as the taxpayer identification number (TIN), registered name, address, tax type, amount, mode of payment, etc.
Using an incorrect or invalid bank code or reference number. Taxpayers should ensure that they use the correct bank code or reference number when paying online or through authorized agent banks. The bank code or reference number can be obtained from the BIR website, eBIRForms system or eFPS system.
Missing the deadline or paying the wrong amount. Taxpayers should file and pay BIR Form 0605 on or before the due date and pay the exact amount of tax or fee that is due. Late filing or payment may incur interest, penalties and compromise fees.
Step-by-step guide on how to download 0605 BIR Form
There are three options for downloading 0605 BIR Form: from the BIR website, from the eBIRForms system or from the eFPS system. Here are the steps for each option:
Option 1: Download from the BIR website
Go to the BIR website at .
Hover over the Forms tab and click on Payment Forms.
Scroll down to find BIR Form No. 0605 and click on PDF to download the form.
Open the downloaded file and print it in triplicate copies.
Option 2: Download from the eBIRForms system
Go to the eBIRForms website at .
Click on Download Offline Package and install it on your computer.
Open the eBIRForms application and log in with your username and password.
Select BIR Form No. 0605 from the list of forms and click on Fill Up.
Fill out the form with the required information and click on Validate.
Click on Print to print the form in triplicate copies.
Option 3: Download from the eFPS system
Go to the eFPS website at .
Log in with your username and password.
Select Payment Form (0605) from the list of forms and click on Fill Up.
Fill out the form with the required information and click on Submit.
Click on Print to print the form in triplicate copies.
How to fill out 0605 BIR Form properly
BIR Form 0605 has two parts: Part I for background information and Part II for tax details. Here are the instructions for filling out each part:
Part I: Background information
FieldDescription
Taxpayer Identification Number (TIN)Enter your 12-digit TIN as registered with the BIR.
RDO CodeSelect your Revenue District Office (RDO) code from the drop-down list. This is where you are registered with the BIR.
Taxpayer's NameEnter your registered name as it appears on your Certificate of Registration (COR).
Taxpayer's AddressEnter your registered address as it appears on your COR.
Contact Number/Email AddressEnter your contact number and email address for communication purposes.
Tax TypeSelect the type of tax or fee that you are paying from the drop-down list. For example, RF for registration fee, MC for miscellaneous fee, etc.
Tax Period Covered/Date of Transaction/Date of Payment/Date of Instrument/Date of Occurrence/Date of Notice/Date of Assessment/Date of Finality/Other Date DescriptionSelect or enter the date that corresponds to the tax or fee that you are paying. For example, if you are paying the registration fee, enter the date of registration with the SEC or DTI.
Part II: Tax details
FieldDescription
Basic Tax/Deposit/Advance PaymentEnter the amount of tax or fee that you are paying.
PenaltiesEnter the amount of penalties, if any, that you are paying. This includes surcharge, interest and compromise.
Total Amount PaidEnter the sum of the basic tax and the penalties.
Mode of PaymentSelect the mode of payment that you are using from the drop-down list. This can be cash, check, debit memo, tax debit memo or others.
Drawee Bank/AgencyIf you are paying by check, enter the name of the bank or agency that issued the check.
NumberIf you are paying by check, enter the check number.
DateIf you are paying by check, enter the date of the check.
AmountIf you are paying by check, enter the amount of the check.
Signature over Printed Name of Taxpayer/Authorized Representative/Tax Agent (with TIN and Tax Agent Accreditation No., if applicable)Sign and print your name as the taxpayer or as the authorized representative or tax agent, if applicable. Indicate your TIN and tax agent accreditation number, if applicable.
Date of Filing/PaymentEnter the date when you filed or paid BIR Form 0605.
Machine Validation/Revenue Official Receipt Details (If not filed with an Authorized Agent Bank)This field is for BIR use only. Do not fill out this field.
How to file and pay 0605 BIR Form
There are two options for filing and paying 0605 BIR Form: online filing and payment via eBIRForms or eFPS, or manual filing and payment via authorized agent banks or revenue collection officers. Here are the steps for each option:
Online filing and payment via eBIRForms or eFPS
Download and fill out BIR Form 0605 using eBIRForms or eFPS as described above.
Submit the form online using eBIRForms or eFPS. You will receive a confirmation email with a link to your filed form and a payment reference number (PRN).
Pay the amount due using any of the following online payment channels: Land Bank of the Philippines (LANDBANK) Link.BizPortal, Development Bank of the Philippines (DBP) PayTax Online, Union Bank Online Web and Mobile Payment Facility, PESONet participating banks and non-banks, GCash Mobile Payment Facility or PayMaya Mobile Payment Facility. Use your PRN when paying online.
You will receive an email confirmation with a link to your electronic official receipt (eOR) once your payment is successful.
Print your filed form and eOR for your records.
Manual filing and payment via authorized agent banks or revenue collection officers
Download and fill out BIR Form 0605 using the BIR website or eBIRForms as described above.
Print three copies of the form and bring them to any authorized agent bank (AAB) within your RDO or to any revenue collection officer (RCO) in case there is no AAB within your RDO.
Pay the amount due using cash or check. Make sure to write your TIN, name and address on your check. The AAB or RCO will issue a machine-validated copy of BIR Form 0605 as proof of payment.
Keep one copy of BIR Form 0605 for your records and submit one copy to the BIR within 10 days after the end of the month of payment.
Conclusion
BIR Form 0605 is a payment form that is used for paying taxes and fees that do not require the use of a tax return, such as registration fee, deficiency tax, delinquency tax, penalties, advance payments, etc. It is important to file and pay this form on time to avoid interest, penalties and compromise fees. There are three options for downloading this form: from the BIR website, from the eBIRForms system or from the eFPS system. There are also two options for filing and paying this form: online via eBIRForms or eFPS, or manually via authorized agent banks or revenue collection officers. To fill out this form properly, taxpayers should provide all the required information on the form, such as the TIN, registered name, address, tax type, amount, mode of payment, etc.
We hope that this article has helped you understand how to download 0605 BIR Form and how to file and pay it correctly. If you need more help with your tax compliance needs, you can visit the BIR website at or contact their customer service hotline at (02) 8981-7003 or (02) 8981-7020. You can also consult a professional tax advisor or accountant for more guidance.
FAQs
What is the difference between BIR Form 0605 and BIR Form 2000?
BIR Form 0605 is a payment form that is used for paying taxes and fees that do not require the use of a tax return, such as registration fee, deficiency tax, delinquency tax, penalties, advance payments, etc. BIR Form 2000 is a documentary stamp tax declaration/return that is used for paying documentary stamp tax on documents, instruments, loan agreements and papers evidencing the acceptance, assignment, sale or transfer of an obligation.
Can I file and pay BIR Form 0605 online?
Yes, you can file and pay BIR Form 0605 online using the eBIRForms or eFPS system. You will need to download and fill out the form using the eBIRForms or eFPS application and submit it online. You will then receive a payment reference number (PRN) that you can use to pay online using any of the available online payment channels.
How do I get a receipt for my payment of BIR Form 0605?
If you file and pay BIR Form 0605 online using the eBIRForms or eFPS system, you will receive an email confirmation with a link to your electronic official receipt (eOR) once your payment is successful. You can print your eOR for your records. If you file and pay BIR Form 0605 manually using authorized agent banks or revenue collection officers, you will receive a machine-validated copy of BIR Form 0605 as proof of payment. You should keep one copy for your records and submit one copy to the BIR within 10 days after the end of the month of payment.
What are the penalties for late filing or payment of BIR Form 0605?
If you fail to file or pay BIR Form 0605 on time, you may incur interest, penalties and compromise fees. The interest rate is 12% per annum on the unpaid amount from the due date until full payment. The penalty for late filing is 25% of the amount due plus interest. The penalty for late payment is 25% of the amount due plus interest and compromise fee. The compromise fee is a graduated amount based on the tax type and amount due.
Where can I find more information about BIR Form 0605?
You can find more information about BIR Form 0605 on the BIR website at . You can also download the form and its guidelines from there. You can also contact the BIR customer service hotline at (02) 8981-7003 or (02) 8981-7020 for any inquiries or concerns. 44f88ac181
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