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.
The official form
BIR Form 0605
Payment Form
1999 version (republished 2022)
Mirrored from bir.gov.ph so you can look at a blank copy without hunting the BIR site. File the real thing through eBIRForms, eFPS, or ORUS, not this copy.
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
- 01Fill in the tax type and ATC code for what you are paying, then pay through any accredited bank or ePay channel.
- 02Keep 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 Anyone telling you to pay it is out of date.
Sources
Statute first, explainers second. When a link and the law disagree, the law wins.
Checked against BIR rules on
Related
TAXKAYA tracks this deadline and computes the numbers this form asks for, from records you were keeping anyway.
Open the appPractical guidance, not legal or tax advice. Written against the rules in force as of July 2026. Verify current dates on bir.gov.ph before filing.