BIR Form 0605 is the BIR's Payment Form for taxes and fees that don't need a return, such as penalties, deficiency tax, the 30 pesos loose stamp tax on a Certificate of Registration and a second installment of income tax. It's no longer for the 500 pesos annual registration fee, which the BIR stopped collecting on January 22, 2024.
For years, every January brought the same ritual: fill in Form 0605 and pay the annual registration fee before the end of the month. If you've been told to do that this January, you can relax. The fee is gone. Form 0605 isn't, though, and freelancers and creators still use it.
The registration fee change, in plain terms
Under the Ease of Paying Taxes Act (Republic Act 11976), the BIR ceased collecting the 500 pesos Annual Registration Fee effective January 22, 2024. That applies to new businesses and existing ones. The older 0605 instructions still mention paying the fee on or before January 31, which is why so many guides keep repeating it.
Your Certificate of Registration may still show the registration fee as a tax type. The BIR says that's fine: the COR stays valid and you don't need to replace it unless something else about your registration changes.
What you still pay with 0605
| Payment | When it comes up |
|---|---|
| Loose Documentary Stamp Tax, 30 pesos | New registration or replacement Certificate of Registration (the checklist lists 0605 in 2 originals for this) |
| Second installment of income tax | If you split your annual tax, up to 50% can be paid by October 15 |
| Penalties | Late filing, late payment or other violations |
| Deficiency or delinquency tax | After an audit, a demand letter or an assessment |
| Advance payments, deposits and installment payments | When the BIR allows or requires them |
The pattern is simple. If a payment has its own return, such as 1701Q or 2551Q, you pay through that return. If it doesn't, it's usually 0605.
Who signs it
For voluntary payments, you or your authorized representative sign. If you're paying a deficiency found by your RDO before a Preliminary or Final Assessment Notice has been issued, the form has to be approved and signed by the Revenue District Officer or the head of the investigating office. Don't pay those on your own and hope; get the signature first.
A small detail that catches people: the last 3 digits of your 12-digit TIN are the branch code. For most individuals that's the head office code, so check it before you submit.
How to pay
- Fill in 0605 in eBIRForms (or eFPS if you're enrolled), choosing the right tax type and the reason for payment.
- File it electronically, as the EOPT Act now expects.
- Pay online through a BIR payment channel, or over the counter at any Authorized Agent Bank, your RDO's Revenue Collection Officer or an accredited payment gateway.
- Keep the filing confirmation and your proof of payment with your records.
The EOPT Act also removed the old headache of paying at the wrong place. You can now pay at any authorized agent bank without a penalty for using the wrong venue.
The second installment option
This one is useful if your annual tax bill feels heavy. On the annual return, the BIR allows up to 50% of the tax due to be deferred as a second installment, payable on or before October 15. When that date comes round, the second installment goes on 0605. Put it in your calendar the day you file in April, because penalties on a missed second installment are an unpleasant surprise.
0605 and the quarterly returns: which is which
People sometimes reach for 0605 by habit when a return already does the job. Quarterly income tax goes on 1701Q, percentage tax on 2551Q, and your annual tax on 1701 or 1701A. The payment rides along with the return. 0605 is for the payments that have no return of their own, so if you're unsure, ask yourself whether you're paying a tax for a period you'd normally report. If yes, use that period's return. If you're paying because the BIR sent you a letter, or because you're settling a fine or the stamp tax on your COR, it's 0605.
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Mistakes to avoid
- Paying the abolished 500 pesos fee because an old article said so.
- Using 0605 for something that has its own return, like quarterly income tax.
- Paying a deficiency without the RDO's signature when one is required.
- Choosing the wrong tax type or period, which makes the payment hard to match to your account.
Keeping 0605 payments easy to trace
A payment the BIR can't match to you is almost as bad as no payment. Before you submit, check three things: the tax type (for example DST for the stamp tax, or income tax for a second installment), the period it belongs to, and your TIN with its branch code. Save the filing confirmation and the bank or online payment reference together, ideally in the same folder as your COR and books. If you ever need to prove you paid, that pairing is what the RDO will ask for.
Where I'd leave it
Skip the January ritual entirely, and keep 0605 for the jobs it still does: the 30 pesos stamp tax, penalties and your October second installment. If you're juggling side income, my guide to how much you can earn before tax and these tax tips for the self-employed are good next reads.
Frequently asked questions
Do I still need to pay the BIR annual registration fee?
No. The BIR stopped collecting the 500 pesos Annual Registration Fee on January 22, 2024 under the EOPT Act, for new and existing businesses.
What is BIR Form 0605 used for now?
Payments that don't need a return: penalties, deficiency or delinquency tax, the 30 pesos loose stamp tax on a COR, advance payments and the second installment of income tax.
Can I pay Form 0605 online?
Yes. You file it electronically and can pay through BIR payment channels online, or at an authorized agent bank, a Revenue Collection Officer or a payment gateway.
When is the second installment of income tax due?
On or before October 15. Up to 50% of the tax due on the annual return can be deferred to that date.
Is a COR that still lists the registration fee invalid?
No. The BIR says the COR stays valid and doesn't need replacing unless other registration details change.
