BIR Form 0605 Filing and Payment (An Ultimate Guide)

Whether it’s a penalty, annual registration fee, delinquency taxes, or anything else you have to pay to the BIR, you will use Form 0605.

There are many uses for BIR Form 0605. This is probably the BIR Form that is most used in the entire Philippines.

Every day there is a business that registers with the BIR. That is why this form is also used every day to pay the annual registration fee.

However, many of us only know the BIR form 0605 as the form to use when paying the annual registration fee.

But in reality, this is not the only case. And in this article, I’m going to discuss the usage, filling up, filing using eBIRForms, and paying the amount due in the BIR form 0605.

What is the BIR Form 0605?

BIR Form 0605 serves as a payment form to pay the amounts due on each transaction you make with the BIR. Just think of it as a remittance form if you are sending money to your relative far away.

Pertinent Information Present in the BIR Form 0605

These are the pertinent data you will find on BIR Form 0605. It is best if you understand this information as it will help with the fill-up when you file it using eBIRForms.

I numbered each data based on the arrangement present in the latest BIR Form 0605 itself. I’ll also explain what to put in each of these data unless it is obvious and easy to understand.

1. Taxable year. If you have no idea what the fiscal year means, it is safe to tick the calendar year. Because this is usually the taxable year of every small business establishment in the Philippines. Except maybe if your business is very large.
2. Year ended. This is the taxable year of the transaction you want to pay with the BIR. For example if you want to pay the annual registration fee for the year 2022, you enter in the year-ended field and year 2022.
3. Applicable quarter.
4. Due date. Each due date of each transaction is different. For example, the annual registration fee must be paid on or before January 31 of the year. If you pay the 2022 registration fee, you must pay it on or before January 2022.
5. No. of sheets attached. Often you will not need it anymore. This is only required in complex matters that the BIR requires of taxpayers. For example, if you have penalties payable, the BIR may require you to attach it to BIR Form 0605. For more information about the attachements, please read this.
6. ATC. ATC stands for Alphanumeric Tax Code. Don’t bother memorizing each ATC. If you’re using the eBIRForms, you can select which ATC is applicable for the transation you want o pay.
7. Return period. The return period also depends on what transaction you make using BIR Form 0605.
8. Tax type. Just like ATC you can select which tax type you are dealing with when using the BIR Form 0605.
9. Taxpayer Identification No.
10. RDO Code.
11. Taxpayer classification. If you own a sole proprietorship business, select the individual and tick it.
12. Line of business/occupation.
13. Taxpayer’s name.
14. Telephone number.
15. Registered address.
16. Zip code.
17. Manner of payment.
18. Type of payment.
19. Basic tax / Deposit / Advance Payment.
20. Penalties. This includes surchargem, interest, and compromise.
21. Total amount payable. This is the bottom line of the BIR Form 0605 and this is the total amount payable to the BIR.

There are still data after the total amount payable. These are the payment details. However, you don’t need to trouble yourself as most of the time you’ll pay using cash or online payment.

Use eBIRFOrms to easily fill up the necessary fields.

For numbers 9, 10, 12 to 16, you don’t need to manually input these if you use eBIRForms. If you read this guide and successfully set up your company file, eBIRForms will automatically fill up these.

Recommended Reading: Install eBIRForms And Setup Your Company (Ultimate Guide)

Sample Image of the BIR Form 0605

Presented below is a blank BIR Form 0605.

5 Commons Things You Need to use BIR Form 0605

1. BIR Annual Registration Fee

This is perhaps the most familiar usage of BIR Form 0605. Every year, a registered taxpayer has to pay his annual registration fee. This is what we will talk about in this article. Subsequent uses of BIR Form 0605 will not be discussed as it is not often used.

2. Penalties

The penalties you must pay to the BIR are divided into three. These are the surcharges, interest, and compromise penalties. And you don’t want to use the BIR Form 0605 to pay for penalties. If you don’t know yet, the minimum penalty that the BIR can impose on a taxpayer is Php1,000. Yes, you read correctly, so if you do not want to pay penalties you must comply with the compliance requirements of the BIR.

3. Advance Payment

If you want to make an advance payment of your taxes, you can also do so using BIR Form 0605. But this does not happen often. This is a kind of voluntary assessment and can also be considered a small help to the government. For example, if you want to pay Php1,000,000 as an advance payment, you can do so.

4. Income Tax Installment

In contrast, if you are short of financial means, you can pay your income tax due in installments. Of course, this is still subject to BIR approval.

The first installment of payment and can be paid using BIR Form 1701 or BIR Form 1702 together with the filing of income tax returns. The second and subsequent installments can be paid using BIR Form 0605.

5. Other Tax Purposes

Of course, these are not the only things you can do using BIR Form 0605. Other transactions without the corresponding BIR Forms will go through BIR Form 0605. For example, if you have tax delinquency, you have to pay it using BIR Form. 0605.

What is BIR Annual Registration Fee?

Each registered taxpayer must pay an annual registration fee. Just like business permits renewal at your Local Government Unit (LGU), you also need to renew your annual registration with the BIR.

How to File BIR Form 0605 and Pay the Annual Registration Fee?

For filing the annual registration fee, you need to download and install eBIRForms on your laptop or personal computer.

Maybe you want to ask me if you are required to file tax returns using eBIRForms. For complete answers, you may read the articles below.

Recommended Reading: Am I Required to File Tax Returns Using eBIRForms?

But to make the conversation easier, yes, you are probably required.

Now let’s dive into the actual filing.

Step 1: Open eBIRForms

You can open your eBIRForms using the desktop shortcut present (of course) on the desktop.) You can also open eBIRForms by locating it in the start menu and clicking eBIRForms.

Recommended Reading: How to Install eBIRForms and Setup Your Company File

Recommended Reading: How to Create eBIRForms Desktop Shortcut

Step 2: Input Your 9-digit TIN and 3-digit Branch Code

Click the first box under the TIN field and start typing your TIN. Press the TAB on your keyboard to jump to another box. After you’ve successfully inputted your TIN and branch code, the company file you’ve set up will populate the field required.

Step 3: Choose BIR Form 0605 in the Dropdown List

Under the List of BIR Forms >> select the BIR Form 0605.

Step 4: Click Fill Up

After selecting the form, click the fill-up button beside the dropdown list.

A popup will show. Click OK to close it.

Wait for the application to load the BIR Form 0605. It may take some time to load it. Sometimes, it will hang but don’t close the eBIRForms and wait for it.

Step 5: Fill Up the BIR Form 0605

Using eBIRForms, you can easily fill up the BIR Form 0605 because some fields are already preloaded with your background information. If you’re paying the annual registration for the year 2022, follow the steps below.

1. Choose Calendar Year

2. Put December 2022 in the Year Ended

This will be automatically filled in if you choose the calendar year. Also, the eBIRforms will detect the current year. So 2022 will automatically appear.

3. Leave the Quarter Blank

You don’t need to choose a quarter when filling up BIR Form 0605 for the annual registration fee. You’re paying for the year 2022.

4. Put January 31, 2022 for the Due Date

5. Put Zero “0” on the No. of Sheets Attached

6. Choose MC180 for ATC

7. Put December 31, 2022 for Return Period

8. Choose Registration Fee as Tax Type

9. The TIN is Automatically Inputted

10. Choose RDO Code

You can find your RDO Code in your COR.

11. Choose I for Individual or N if Non-Individual

If your business is a sole proprietorship or you’re a freelancer or professional, choose Individual.

12 – 16. Automatically Filled Up by eBIRForms

17. Select Others and type ANNUAL REGISTRATION FEE

The words shall be in capitalized forms.

18. Select Full Payment

19. Put 500 Pesos

Type 500 with no peso sign. This must be exactly 500 pesos.

For other parts that are not mentioned, you can leave it as it is.

Presented below is a sample of filled-up BIR Form 0605 using eBIRForms.

Step 6: Validate the BIR Form 0605

After you supplied all the necessary information, click the validate button. The eBIRForms will now validate if there is missing information.

If there is no error, the popup will appear saying validation successful. Click OK to close the popup.

Make sure that your BIR Form 0605 is properly filled up. Double-check the data and make sure they are correct and accurate to avoid issues in the future.

Validating the BIR Form 0605 does NOT mean all the data you inputted is correct and does match with the BIR database. It only means that the fields have values. But eBIRForms will not check whether those values are correct or not.

For example, you can input a fictional address, TIN, or even put a wrong date. With all of these, it will still say validation successful. But in reality, these are all wrong. So a final reminder is that you check the information you supplied and correct them if they are wrong. You can click the edit button to modify the form.

Step 7: Submit the the BIR Form 0605

Before you submit the BIR Form 0605, make sure you have a stable internet connection. Also, make sure that you have entered an active and valid email address. BIR will send you a notification to your email once they received your eBIRForms submission.

Now that you’re sure of the information you supplied. It’s time to click the Submit / Final Copy button to submit online.

A popup will appear. Click ok to proceed with the submission. On the next page, you need to agree to the terms and conditions of the eBIRForms. Click ok to continue.

Wait for the process to complete. You’ll receive a popup message saying Submission Successful just like below.

If you have received an error message while filing BIR Form 0605 in the eBIRForms, you’ll need to repeat the submission process. Make sure you have a stable internet connection for the transaction to push through.

Usually, you’ll receive the email confirmation from the BIR after a couple of minutes or hours. This is usually the case but I don’t know with the others. It will still depend on the situation.

This email confirmation will serve as proof that the BIR has received your online submission of BIR Form 0605.

For your reference, the email confirmation looks like below.

Pay Your BIR Form 0605 BIR Annual Registration Fee

Now that you have received the email confirmation, you need to pay the annual registration fee. In this guide, I will just teach you how to pay it using GCash and PayMaya.

Pay the Annual Registration Fee Using GCash

Step 1. Open the GCash App.

Step 2. Click Pay Bills.

Step 3. Click Government.

Step 4. Click BIR.

Step 5. Fill up the payment form.

For your reference, these are the exact data to be entered for BIR Form 0605 annual registration fee.

Please input your actual TIN. Note that if you have a branch, the branch will be 00001 or 00002, and so on.

Step 6. Click Next and Pay the Amount Due.

Step 7. Save and Download Your Receipt.

Pay the Annual Registration Fee Using PayMaya

Step 1. Open the PayMaya App.

Step 2. Click Pay Bills.

Step 3. Click Government.

Step 4. Click Bureau of Internal Revenue.

Step 5. Fill up the payment form.

For your reference, these are the exact data to be entered for BIR Form 0605 annual registration fee.

Please input your actual TIN. Note that if you have a branch, the branch will be 00001 or 00002, and so on.

You should also input your RDO. You can find this in your COR. Just look at the header part.

Please ignore the red error. I don’t have sufficient funds at the time of writing this article.

Step 6. Click Continue and Pay the Amount Due.

Step 7. Save and Download Your Receipt.

Frequently Asked Questions

When is the deadline for BIR Form 0605 annual registration fee?

You must pay the BIR annual registration fee on or before January 31 of the current year.

Do I Need to Renew the BIR Form 2303?

The BIR Form 2303 is the same as ‘your’ Certificate of Registration (COR). BIR issues COR to each registered taxpayer whether individual, partnership, corporation, professional, or even freelancers. You don’t directly renew the BIR Form 2303 unless you have to update your information such as business name and business address. But your need to pay the annual registration fee each year on or before January 31 of each taxable year.

Am I Required to Pay the Annual Registration Fee If I am an Employee?

Every registered taxpayer is required to pay the annual registration fee except for those taxpayers whose earnings solely come from salaries and compensation. In short, if you are an employee, you don’t need to pay the annual registration fee.

Am I Required to Pay the Annual Registration Fee Even Though I Had Zero Income Last Year?

The payment of the annual registration fee has nothing to do with the payment of income tax. The annual registration fee is required even if you did not earn any income last year. but since you had no income last year, you can file your income tax returns as a no payment return.

Do I still have to pay the BIR Annual Registration for 2022 if I just started my business on December 31, 2021 and also paid the Annual RF?

If you registered with the BIR in December 2021 and paid the annual registration fee, you still have to pay the annual registration fee in the year 2022. Because what you paid in December 2021 is for the year 2021.

Is there a reduction in the annual registration fee if the business starts near the end of the year?

The annual registration fee is fixed regardless of whether you pay it on January 1 or December 31. The BIR imposes a fixed amount of annual registration fee in the amount of Php500.

Do I have to pay an annual registration fee if I am a BMBE, MWE, or Non-Profit Organization?

The annual registration fee is paid by any registered taxpayer unless he or she is an employee qualified for substituted filing. This means that even if you are a registered Barangay Micro Business Enterprise (BMBE), Marginal Wage Earner (MWE), or a Non-Profit Organization, you still have to pay the annual registration fee every year.

Do I need to Go to BIR to Have my Annual Registration Fee Stamped?

If you file and submit your BIR Form 0605 Annual Registration online using eBIRforms and pay it using GCash, you will receive an email confirmation from the BIR. This email confirmation will serve as a stamp confirming that you have filed your tax returns. This means that you do not have to go to the BIR to have these forms stamped.

Do I still need to print BIR Form 0605 after filing using eBIRForms?

Even if you do not have to go to the BIR, you still need to print BIR Form 0605 for your accounting records. Make sure you also print the email confirmation from the BIR and the payment receipt.

References

BIR Form No. 0605 – Payment Form Guidelines and Instructions. (n.d.). Bureau of Internal Revenue. Retrieved January 8, 2022, from https://efps.bir.gov.ph/efps-war/EFPSWeb_war/help/help0605.html