Also known as the Payment Form, is used to pay taxes, penalties, registration fees, and other BIR-imposed charges that do not require a specific tax return form. Businesses commonly use it to pay the annual BIR registration fee and other miscellaneous tax payments.
Full Name | Payment Form |
Issued by | Bureau of Internal Revenue (BIR) |
Current Version | July 1999 (latest version currently used by BIR) |
Who must File | Taxpayers who need to pay taxes, penalties, registration fees, or other BIR-imposed charges that do not require a specific tax return form. |
VAT Threshold | Not applicable. Form 0605 is used for tax payments and other BIR fees, not for VAT determination. |
Filing Channel | eFPS, eBIRForms, or online tax software providers (TSPs) like Taxumo. |
BIR Form 0605, also known as the Payment Form, is used to pay taxes, penalties, registration fees, and other BIR charges that do not require a specific tax return form.
Businesses commonly use BIR Form 0605 to pay the Annual Registration Fee (ARF), as well as penalties, compromise penalties, and other miscellaneous tax payments required by the BIR.
Individuals, freelancers, and businesses may need to use BIR Form 0605 whenever they need to pay a BIR fee or penalty that is not covered by another tax return form.
The form can be used to pay annual registration fees, penalties for late filing, compromise penalties, and other BIR-assessed payments.
Yes. Taxpayers can file and pay BIR Form 0605 through eBIRForms or eFPS, and make payments through Authorized Agent Banks or BIR-accredited online payment channels.
Yes. With Taxumo, you can prepare and pay BIR Form 0605 online, including the Annual Registration Fee and other BIR payments, through digital payment partners like GCash, Maya, or online banking.
Failure to pay required fees or penalties may result in additional surcharges, interest, or compromise penalties imposed by the Bureau of Internal Revenue (BIR).
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