Beruflich Dokumente
Kultur Dokumente
DLN:
Republika ng Pilipinas Kagawaran ng Pananalapi
PSIC:
PSOC:
BIR Form No.
Payment Form
0605
July 1999 (ENCS)
Fill in all applicable spaces. Mark all appropriate boxes with an "X"
1 2 7 For the
Calendar
Fiscal
RF
Background
10 RDO Code
040
13 Taxpayer's Name 13
x
14 Telephone Number
(Last Name, First Name, Middle Name for Individuals) / (Registered Name for Non-Individuals) 15 Registered Address
Ciscor Bldg. GF 217 Boni Serrano Ave., Bgy. Murphy,Cubao, Quezon City
17 Manner of Payment Voluntary Payment Per Audit/Delinquent Account Penalties Preliminary/Final Assessment/Deficiency Tax Accounts Receivable/Delinquent Account
Self-Assessment Tax Deposit/Advance Payment Income Tax Second Installment (Individual) Others (Specify) Part II 19 20 Basic Tax / Deposit / Advance Payment Add: Penalties Surcharge 20A 20B
X
Computation of Tax 19 Interest 20C Compromise 20D
Full Payment
21
I declare, under the penalties of perjury, that this document has been 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.
22
Part III Particulars 23 Cash/Bank Debit Memo 24A 24 Check 25 Tax Debit Memo 26A 26 Others 25A 26B 24B Drawee Bank/Agency
D e t a i l s of P a y m e n t Number MM DD YYYY 23 17C 24C 25B 19C 26C 24D 25C 26D Amount
Machine Validation/Revenue Official Receipt Details (If not filed with the bank)
Taxpayer Classification:
I - Individual
N - Non-Individual
ATC XT010 & XT020 XT030 XT040 XT050-XT130 XT080 XT090 XT100 & XT110 XT120 XP070 XP060 XP080 XP090 & XP100 XP110 XP140 XP180
NATURE OF PAYMENT Tobacco Products Smoking and Chewing Tobacco Cigars Cigarettes Packed By Hand Cigarettes Packed By Machine Tobacco Inspection Fees Cigars Cigarettes Leaf Tobacco & Other Manufactured Tobacco Monitoring Fees Petroleum Products Premium (Leaded) Gasoline Premium (Unleaded) Gasoline Regular Gasoline Naptha & Other Similar Products Aviation Gasoline Diesel Gas Bunker Fuel Oil TAX TYPE Code
WC WE WF WG WO WR WW
ATC XP120 XP130 & XP131 XP170 XP150 & XP160 XP010, XP020 & XP190 XP040 XP030 XG020-XG090 XG100-XG120 XM010 XM020 XM030 XM040 XM050 XM051
NATURE OF PAYMENT 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
Code
CS ES DN VT PT ST SO SL DS WB
Description
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
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
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. 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.
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.
3.
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.
Note: All background information must be properly filled up. The last 3 digits of the 12-digit TIN refers to the branch code. ENCS
PSOC:
BIR Form No.
0605
ATC
ccupation
ephone Number
Installment
No. of Installment
Payment
Payment
of Receiving Office
Date of Receipt
(ENCS) - PAGE 2
NATURE OF PAYMENT
xes and Petrolatum cessed Gas scellaneous Products/Articles omobiles n Essential Goods Mineral Products al & Coke n Metallic & Quarry Resources d and Chromite pper & Other Metallic Minerals genous Petroleum
n AAB, the be properly Authorized ayment. The of payment, the stamp ranch code, B shall also ice or credit s additional
or each kind
Assessment
Delinquent/
must
be
Accounts Receivable/Delinquent Account - means payment is made for delinquency internal revenue tax
Accounts Receivable/Delinquent Account - means payment is made for delinquency internal revenue tax per letter/demand notice from the BIR. Example: Assuming an individual taxpayer has a tax due per return amounting to P 5,668.00. The taxpayer paid P2,835.00 upon filing his income tax return on April 15, 2000 and availed the 2nd installment payment for the remaining amount of P2,833.00, which will be due on July 15 of the current year. However, the taxpayer paid his 2nd installment on July 18, 2000. The total amount payable shall be: Basic Tax (Item 19) Surcharge (Item 20A) (P2,833.00 x 25%) Interest (Item 20C) (P2,833.00 x 20% x 3/360) Compromise Penalty (Item 20C) Total Amount Payable (Item 21) P 2,833.00 708.25 4.72 1,000.00 P 4,545.97