# BIR Form 0605: Payment form

> A generic payment slip for the odd cases: penalties, some certifications, assessments. Since 2024 it is no longer an annual ritual.

Source: https://taxkaya.com/forms/0605
Last checked: 2026-08-06

TAXKAYA is independent software, not affiliated with the Bureau of Internal Revenue. This document is general information, not tax advice.

## Why this exists, and why it covers you

Every peso the BIR receives must land on a specific tax type and period, or it cannot be credited to you later. Payments that have no return of their own still need that routing, and the 0605 is the slip that carries it.

## Who this is for

- Anyone paying a penalty, compromise, or miscellaneous BIR fee that has no return of its own

## When

- **As needed** Whenever a payment without its own return arises.

## How to do it

1. Fill in the tax type and ATC code for what you are paying, then pay through any accredited bank or ePay channel.
2. Keep the validated form. It is your official proof of that payment.

## What bites beginners

- The famous January 0605 for the 500-peso registration fee is dead. EOPT abolished the fee in 2024. Anyone telling you to pay it is out of date.

## Official form PDFs

- **BIR Form 0605** Payment Form, 1999 version (republished 2022): https://taxkaya.com/bir-forms/0605.pdf

## Sources

- [Bureau of Internal Revenue](https://www.bir.gov.ph)

## Related guides

- [BIR Form 1901: Registration for the self-employed](https://taxkaya.com/d/forms/1901.md)