BIR Form 0605

BIR Form 0605 | Bank | Chart of Account | Tax | BIR Form 0605 Job Aids

BIR Form 0605

BIR Form 0605 is use 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.

BIR Form 0605

BIR Form 0605 Terms

Field	Description
1. Calendar	Refers to the type of Calendar Year of the Business. Calendar Year - follows the traditional start of the year (January) Fiscal Year - The starting month of the year will be depending on the Company
2. Year End	The last month of the Calendar Year of the Business
3. Quarter	Refers to the which quarter of the year. For Calendar Year First Quarter - January to March Second Quarter - April to June Third Quarter - July to September Fourth Quarter - October to December For Fiscal Year Every three months starting from the Fiscal Year.
4. Due Date	Due date of the form when it should be submitted. It is always marked on the 10th Day of the following month
5. Number of Sheets	(Optional) Number of Attached Sheets declared when submitting the BIR Form 2550M Number of sheets is needed when filing E-BIR and EFPS
6. ATC	Alphanumeric Tax Code of the form to be submitted
7. Return Period	The return period of the Tax Return
8. Tax Type Code	Categorizes and controls the function of a tax detail transaction.
9. TIN	Tax Identification Number of the Company/Branch
10. RDO Code	Regional District Office Code is a three-digit numeric or alphanumeric code assigned to each RDO in the country. The BIR uses these codes for tracking the amount of tax collection within a particular region, as well as recording and processing tax returns, tax payments, and withholding taxes.
11. Tax Payer Classification	Taxpayer Classification of an Individual/Business Individual Non-Individual
12. Line of Business	Company's Nature of Business
13. Tax Payer's Name	Registered Name for Non-Individual(Company) and Whole name for Individual
14. Telephone Number	Contact Number of the Tax Payer
15. Registered Address	The registered Address of the Tax Payer.
16. Zip Code	Zip Code of the Tax Payer. This is depending on the registered address of the Tax Payer
17. Manner of Payment	Refers how the payment will be paid if it is Voluntary or per Audit/Delinquent Account Voluntary Self Assessment Tax Deposit/Advance Payment Income Tax Second Installment Others Per Audit/Delinquent Account Preliminary/Final Assessment/Deficiency Tax Accounts Receivable/Delinquent Account
18. Type of Payment	Nature of Payment Installment No. of Installment Partial Payment Full Payment
19. Basic Tax/ Deposit / Advance Payment	The amount to be Paid based from the manner and type of payment
20. Penalties	Penalties to be applied if any Surcharge Interest Compromise Total Penalties
21. Total Amount Payable/Over Payment	Total Amount to be Paid base from the amount of Basic Tax/Deposit/Advance Payment(19) and Penalties(20)
22. Tax payer/ Authorized Representative	Details of Tax Payer/ Authorized Representative Tax Payer/ Authorized Representative Name Title/Position of Signatory Signature over Printed Name
23. Cash / Bank Debit Memo	Amount to be paid using Cash or Debit Bank Memo
24. Check	Amount to be paid using Check which includes the Bank Source, Check Number and Date Issued
25. Tax Debit Memo	Amount details to be paid using Tax Debit Memo
26. Others	Any details to be Applied

Notes:

• For further instructions on how to file BIR Form 0605, the user may visit the BIR Form 0605 Job Aids which can be found here