What is BIR Form 0605 used for?
Form 0605 carries a payment when no return exists for it. If a return covers the tax, pay with that return instead.
| Use | When | Basis |
|---|---|---|
| Penalties and compromise computed by the RDO | After late filing or payment | RMC 87-2024 |
| Deficiency taxes on an assessment | By the due date in the notice | RMC 87-2024 |
| Advance percentage tax | Before the quarter's 2551Q | RMC 49-2025 |
| Micro-taxpayer abatement fee (2026) | On applying, by 31 December 2026 (as reported) | RR 4-2026; codes in RMC 104-2026 |
| Excise tax payments | As set by the BIR's excise rules | RMC 75-2021 |
| Annual registration fee (₱500) | Abolished from 22 January 2024 | RA 11976; RMC 91-2024 |
Sources: RMC 87-2024, RMC 49-2025, RMC 104-2026, RMC 91-2024. The abatement deadline is from professional summaries of RR 4-2026, not the official text: confirm with your RDO. As of November 2026.
BIR registration fee: is the ₱500 still required?
No. The ₱500 annual registration fee, paid on Form 0605 by 31 January each year, ended when RA 11976 rewrote Sec. 236 of the Tax Code without it.
“the EOPT Act took effect on January 22, 2024”
The last fee was due 31 January 2023, for 2023. RR 11-2024 says taxpayers are no longer required to pay it, and certificates of registration that still show the fee remain valid and need not be replaced (RR 11-2024). There is no 31 January registration deadline in 2027.
BIR Form 0605 vs other payment forms
| What you are paying | Form to use |
|---|---|
| Income tax | The return itself (1701Q, 1701, 1702Q and so on) |
| Percentage tax | 2551Q, or 0605 to pay ahead |
| VAT | 2550Q |
| Expanded or final withholding, first two months of a quarter | 0619-E or 0619-F |
| Documentary stamp tax | 2000 or 2000-OT |
| Penalties, assessments, fees with no return | 0605 |
Sources: the BIR tax calendar rules; RMC 49-2025. See also percentage tax vs VAT.
What Form 0605 asks, item by item
| Items | What you fill in | Tip |
|---|---|---|
| 1–5 | Calendar or fiscal year, year ended, quarter, due date, number of sheets attached | Use the period and due date of the assessment or return being paid |
| 6, 7, 8 | ATC, return period, tax type code | Copy the codes from the assessment or the RDO's computation |
| 9, 10, 13–16 | TIN, RDO code, name, telephone, registered address, ZIP code | Branch code is 5 digits (00000 for individuals), not the 3 digits the 1999 form describes |
| 11, 12 | Taxpayer classification (I or N), line of business | I for individuals, N for non-individuals |
| 17, 18 | Manner of payment (voluntary, penalties, deficiency, advance payment and others) and type (installment, partial, full) | Tick "Penalties" for a late-filing compromise; "Preliminary/Final Assessment/Deficiency Tax" for an assessment |
| 19–21 | 19 basic tax; 20A surcharge, 20B interest, 20C compromise, 20D total penalties; 21 total payable | Penalties are listed separately; 21 is 19 plus 20D |
| 22A, 22B | Signature and title of the taxpayer or representative | Payments on an audit or delinquent account also need the head of office's approval |
| 23–26 | Cash or bank debit memo, check, tax debit memo, other payment details | Match the amount you actually pay |
Item numbers from the official BIR Form 0605 (July 1999 ENCS) PDF on the BIR website. The printed instructions still say the branch code is the last 3 digits of a 12-digit TIN; use the 5-digit branch code under RMC 36-2026. The BIR form list gives the same version (RMC 55-2021 Annex A).
| Code | Meaning | Source |
|---|---|---|
| MC350 | Micro-taxpayer abatement fee, individual | RMC 104-2026 |
| MC351 | Micro-taxpayer abatement fee, corporation | RMC 104-2026 |
| MA | Tax type for the abatement program | RMC 104-2026 |
| 2551Q ATCs | Advance payment of percentage tax | RMC 49-2025 |
| MC200 | BIR-printed invoices, on the 0605 section of Form 1903 | Form 1903 (October 2025) |
| Other codes seen online | Not confirmed in an official table | Ask your RDO |
Only these codes were confirmed in official issuances as of November 2026. MC350, MC351 and MA need eBIRForms v7.9.6.2 (RMC 104-2026).
How and where to pay BIR Form 0605
Paying with Form 0605
1Get the amount and codes
From the assessment notice, the RDO's penalty computation, or your own advance computation.
2Prepare the 0605
In eBIRForms, or on the form at the bank or RDO.
Online
Submit in eBIRForms, pay by ePay
LANDBANK Link.BizPortal, or DBP PayTax Online by card, through MyEG (GCash, Maya, GrabPay, ShopeePay) or the Maya app.
Keep the confirmation and payment proof
Bank
Any authorized agent bank
Over the counter, regardless of your RDO.
Keep the bank-stamped copy
RDO
Revenue collection officer
At any RDO; cash up to ₱20,000, checks without limit.
Keep the proof of payment
| Old rule | Current rule |
|---|---|
| ₱500 registration fee every 31 January | No fee since 22 January 2024 |
| Pay only at banks under your RDO | Any authorized bank or RDO |
| 25% surcharge for the wrong venue | Abolished (RR 4-2024) |
| Same penalties for every taxpayer | Micro and small: 10% surcharge, 6% interest |
Worked example: paying penalties on Form 0605
A ₱5,000 quarterly tax was paid 2 months late, and the RDO computed the penalties for payment on 0605. Interest is shown for whole months for illustration.
Penalties on ₱5,000 paid 2 months late
- Regular taxpayer
- Micro or small taxpayer
| Row | Regular taxpayer | Micro or small taxpayer |
|---|---|---|
| Surcharge (25% / 10%) | ₱1,250 | ₱500 |
| Interest (12% / 6% a year) | ₱100 | ₱50 |
| Compromise | ₱1,000 | ₱1,000 |
| Total on 0605 | ₱2,350 | ₱1,550 |
Check your own case with the BIR penalty calculator.
Common mistakes and consequences
| Mistake | Consequence | How to avoid it |
|---|---|---|
| Paying the old ₱500 registration fee | Money paid that is not owed | Skip it; claim a refund within 2 years if you paid by mistake |
| Paying a fixer for 'registration renewal' | Lost money; nothing is renewed | There is nothing to renew each year |
| Using 0605 when a return exists | The return stays unfiled | Pay income tax, VAT and percentage tax with their returns |
| Guessing the tax type or ATC | Payment posted to the wrong account | Copy the codes from the notice or ask the RDO |
| Losing the proof of payment | Hard to prove you paid | Keep the confirmation email or stamped copy |
Buod sa Tagalog
Ang BIR Form 0605 ay payment form para sa mga bayaring walang sariling return: multa at compromise, deficiency tax mula sa assessment, at advance na bayad ng percentage tax. Wala nang ₱500 annual registration fee mula 22 Enero 2024 dahil sa Ease of Paying Taxes Act. Puwedeng magbayad online sa ePay matapos mag-file sa eBIRForms, o sa kahit anong authorized bank o RDO.
Frequently asked questions
+What is BIR Form 0605 used for?
It is the BIR's payment form for amounts with no return of their own: penalties and compromise computed by the RDO, deficiency taxes on an assessment, advance percentage tax, and fees such as the 2026 micro-taxpayer abatement. Before 2024 it also carried the ₱500 annual registration fee.
+Do I still need to pay the ₱500 BIR annual registration fee?
No. The Ease of Paying Taxes Act (RA 11976) rewrote Sec. 236 of the Tax Code without the fee, effective 22 January 2024. RR 11-2024 confirms taxpayers no longer pay it, and certificates of registration that still show the fee remain valid. The last fee was due on 31 January 2023.
+How do I pay BIR Form 0605 through GCash or Maya?
File the 0605 in eBIRForms, then pay through DBP PayTax Online. RMC 20-2026 (March 2026) says you can reach it through MyEG, paying by credit card or e-wallets such as GCash, Maya, GrabPay or ShopeePay, or through the Maya app. LANDBANK Link.BizPortal is the other ePay gateway it lists. Keep the payment confirmation with your filed 0605.
+How do I fill out BIR Form 0605 for a penalty or compromise payment?
Enter your TIN with the 5-digit branch code, RDO code and name, the period the penalty relates to, and the tax type and ATC shown on the RDO's computation or notice. List the surcharge, interest and compromise separately, then the total. The RDO computes late-filing penalties, so ask for that computation first.
+What is the deadline for BIR Form 0605?
Form 0605 has no deadline of its own. Pay by the due date of whatever you are paying: the date in an assessment notice, or the return's deadline when paying percentage tax in advance. We found no BIR issuance setting a separate 0605 deadline, so check with your RDO if unsure.
+Can I pay BIR Form 0605 at any bank or RDO, not just my own RDO?
Yes. Under RA 11976 and RR 4-2024, taxes may be paid at any authorized agent bank, any revenue collection officer at any RDO, or electronically, wherever you are registered. The 25% surcharge for paying in the wrong place was abolished. Collection officers accept cash only up to ₱20,000.
+What tax type and ATC do I enter on Form 0605?
Use the codes on the assessment notice or the RDO's computation. Officially confirmed codes include MC350 and MC351, with tax type MA, for the 2026 micro-taxpayer abatement fee, and the 2551Q codes for advance percentage tax. Codes repeated on blogs were not found in an official table.
+What is the difference between BIR Form 0605 and 0619-E?
Form 0619-E is the monthly remittance form for expanded withholding tax, filed for the first two months of each quarter by withholding agents. Form 0605 is a general payment form for penalties, assessments, advance payments and fees that have no specific return of their own.
+I paid the ₱500 fee after January 2024. Can I get it back?
You can file a claim for refund of a tax or fee paid by mistake within two years after payment, on BIR Form 1914 at your RDO. The BIR has 180 days from complete documents to decide. Ask the RDO which documents to attach. See our tax refund guide.
Sources and references
- RA 11976 (EOPT) — Sec. 236; pay anywhere (checked November 12, 2026)
- RMC 60-2024 — EOPT effectivity (checked November 12, 2026)
- RR 11-2024 — fee no longer payable (checked November 12, 2026)
- RMC 91-2024 — fee abolished (checked November 12, 2026)
- RMC 87-2024 — 0605 online; ePay (checked November 12, 2026)
- RMC 20-2026 — current ePay channels, incl. e-wallets via MyEG (checked November 12, 2026)
- RMC 49-2025 — advance percentage tax (checked November 12, 2026)
- RMC 104-2026 — MC350, MC351, MA (checked November 12, 2026)
- RR 6-2024 — micro and small penalties (checked November 12, 2026)
- RMC 55-2021 Annex A — 0605 version (checked November 12, 2026)
Related tools and guides
Author and editorial review
Deepak Middha, Chartered Accountant
Chartered Accountant with 18 years in hedge funds; writes and maintains sulat.ph. Every rate, ceiling, deadline and fee on this page is taken from the National Internal Revenue Code or a BIR issuance and was checked against that source on November 12, 2026. Where a figure could not be confirmed officially, the page says so.
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