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    Payment Form: Kawanihan NG Rentas Internas

    Uploaded by

    Janice Bautista
    This document is a payment form used by taxpayers to pay taxes and fees to the Bureau of Internal Revenue (BIR) in the Philippines. It contains sections for background information on the taxpayer, type of payment, computation of tax, payment details, and codes for different taxes. Taxpayers must fill out the form in triplicate and submit it with payment to an Authorized Agent Bank under the jurisdiction of their Revenue District Office, or directly to their Revenue Collection Officer. The form must be properly validated and stamped as a receipt. Attachments like a Tax Debit Memo or letter from BIR regarding the payment may be included.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    Payment Form: Kawanihan NG Rentas Internas

    Uploaded by

    Janice Bautista
    71 views2 pages
    This document is a payment form used by taxpayers to pay taxes and fees to the Bureau of Internal Revenue (BIR) in the Philippines. It contains sections for background information on the taxpayer, type of payment, computation of tax, payment details, and codes for different taxes. Taxpayers must fill out the form in triplicate and submit it with payment to an Authorized Agent Bank under the jurisdiction of their Revenue District Office, or directly to their Revenue Collection Officer. The form must be properly validated and stamped as a receipt. Attachments like a Tax Debit Memo or letter from BIR regarding the payment may be included.

    Original Title

    0605.pdf

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    This document is a payment form used by taxpayers to pay taxes and fees to the Bureau of Internal Revenue (BIR) in the Philippines. It contains sections for background information on the taxpayer, type of payment, computation of tax, payment details, and codes for different taxes. Taxpayers must fill out the form in triplicate and submit it with payment to an Authorized Agent Bank under the jurisdiction of their Revenue District Office, or directly to their Revenue Collection Officer. The form must be properly validated and stamped as a receipt. Attachments like a Tax Debit Memo or letter from BIR regarding the payment may be included.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    71 views2 pages

    Payment Form: Kawanihan NG Rentas Internas

    Uploaded by

    Janice Bautista
    This document is a payment form used by taxpayers to pay taxes and fees to the Bureau of Internal Revenue (BIR) in the Philippines. It contains sections for background information on the taxpayer, type of payment, computation of tax, payment details, and codes for different taxes. Taxpayers must fill out the form in triplicate and submit it with payment to an Authorized Agent Bank under the jurisdiction of their Revenue District Office, or directly to their Revenue Collection Officer. The form must be properly validated and stamped as a receipt. Attachments like a Tax Debit Memo or letter from BIR regarding the payment may be included.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 2

    (To be filled up the BIR)

    DLN:

    PSIC:

    PSOC:
    BIR Form No.

    Republika ng Pilipinas
    Kagawaran ng Pananalapi

    0605

    Payment Form

    Kawanihan ng Rentas Internas

    July 1999 (ENCS)

    Fill in all applicable spaces. Mark all appropriate boxes with an "X"
    For the

    1
    2

    Calendar

    Fiscal 3

    Quarter

    Due Date ( MM / DD / YYYY) 5

    Year Ended
    1st
    8

    2nd

    3rd

    4th
    BCS No./Item No. (To be filled up by the BIR)

    Tax Type Code

    Part I
    9

    Background

    Taxpayer Identification No.

    Information

    10 RDO Code

    11 Taxpayer Classification
    I

    Taxpayer's

    13

    ATC

    Attached

    ( MM / YYYY )
    Return Period ( MM / DD / YYYY )

    No. of Sheets

    12 Line of Business/Occupation

    13

    14 Telephone Number

    Name
    (Last Name, First Name, Middle Name for Individuals) / (Registered Name for Non-Individuals)
    15 Registered
    Address

    16 Zip Code

    17 Manner of Payment
    Voluntary Payment
    Self-Assessment

    Per Audit/Delinquent Account


    Penalties

    Tax Deposit/Advance Payment

    No. of Installment

    Accounts Receivable/Delinquent Account

    Partial
    Payment

    (Individual)

    Full

    Others (Specify)

    Payment
    Computation of Tax
    19

    Basic Tax / Deposit / Advance Payment


    Add: Penalties Surcharge
    20A
    20B

    21

    Installment

    Preliminary/Final Assessment/Deficiency Tax

    Income Tax Second Installment

    Part II

    19
    20

    18 Type of Payment

    Interest

    Compromise
    20C

    20D

    Total Amount Payable (Sum of Items 19 & 20D)

    21

    For Voluntary Payment

    For Payment of Deficiency Taxes

    I declare, under the penalties of perjury, that this document has been

    Stamp of Receiving

    From Audit/Investigation/

    Office

    Deliquent Accounts

    and Date of Receipt

    APPROVED BY:

    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.

    22B

    22A

    Signature over Printed Name of

    Signature over Printed Name of Taxpayer/Authorized Representative

    Part III

    Title/Position of Signatory

    Head of Office

    D e t a i l s of P a y m e n t

    Particulars

    Drawee Bank/Agency

    Number

    MM

    DD

    YYYY

    23 Cash/Bank

    Amount
    23

    Debit Memo
    24A

    24B

    17C

    24C

    24D

    25B

    25C

    26C

    26D

    24 Check
    25A

    25 Tax Debit
    Memo
    26A

    26B

    19C

    26 Others
    Machine Validation/Revenue Official Receipt Details (If not filed with the bank)

    Taxpayer Classification:

    I - Individual

    N - Non-Individual

    BIR Form 0605 (ENCS) - PAGE 2


    ATC

    NATURE OF PAYMENT

    ATC

    NATURE OF PAYMENT

    ATC

    NATURE OF PAYMENT

    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

    XA010-XA040
    XA061-XA090
    XA051-XA053

    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

    XT010 & XT020


    XT030
    XT040
    XT050-XT130
    XT080
    XT090
    XT100 & XT110
    XT120
    XP070
    XP060
    XP080
    XP090 & XP100
    XP110
    XP140
    XP180

    Tobacco Products
    XP120
    Smoking and Chewing Tobacco
    XP130 & XP131
    Cigars
    XP170
    Cigarettes Packed By Hand
    XP150 & XP160
    Cigarettes Packed By Machine
    XP010, XP020 &
    Tobacco Inspection Fees
    XP190
    Cigars
    XP040
    Cigarettes
    XP030
    Leaf Tobacco & Other Manufactured Tobacco
    Monitoring Fees
    XG020-XG090
    Petroleum Products
    XG100-XG120
    Premium (Leaded) Gasoline
    Premium (Unleaded) Gasoline
    XM010
    Regular Gasoline
    XM020
    Naptha & Other Similar Products
    XM030
    Aviation Gasoline
    XM040
    Diesel Gas
    XM050
    Bunker Fuel Oil
    XM051
    TAX

    Code

    Description

    RF
    TR
    ET
    QP
    MC
    XV
    XS
    XF

    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

    IT
    CG

    Code
    CS
    ES
    DN
    VT
    PT
    ST
    SO
    SL
    DS
    WB

    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

    TYPE

    Description

    Code

    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

    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.

    3.

    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.

    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

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