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BIR form 0605

BIR form 0605

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Published by Rudy Bangaan

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Published by: Rudy Bangaan on Mar 01, 2011
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01/08/2014

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(To be filled up the BIR)
DLN:PSIC:
Fill in all applicable spaces. Mark all appropriate boxes with an "X"
1
For the Calendar Fiscal
3
Quarter 
 
4
Due Date ( MM / DD / YYYY)
5
No. of SheetsA T C
2
Year Ended Attached( MM / YYYY ) 1st2nd3rd4th
7
Return Period ( MM / DD / YYYY )
8
Tax Type CodeBCS No./Item No. (To be filled up by the BIR)
78
 
Part I B a c k g r o u n d I n f o r m a t i o n9
Taxpayer Identification No.
10
RDO Code
11
Taxpayer Classification
12
Line of Business/OccupationI N
13
Name(Last Name, First Name, Middle Name for Individuals) / (Registered Name for Non-Individuals) 
15
RegisteredAddressVoluntary PaymentPer Audit/Delinquent AccountSelf-AssessmentPenaltiesPreliminary/Final Assessment/Deficiency TaxTax Deposit/Advance PaymentAccounts Receivable/Delinquent AccountIncome Tax Second Installment(Individual)Others (Specify)
Part II C o m p u t a t i o n o f T a x19
Basic Tax / Deposit / Advance Payment
1920
Add: PenaltiesSurcharge Interest Compromise
20A20B 20C20D21
Total Amount Payable (Sum of Items 19 & 20D) 
21
Stamp of Receiving Officeand Date of ReceiptI declare, under the penalties of perjury, that this document has been made in good faith, verified by me, andto the best of my knowledge and belief, is true and correct, pursuant to the provisions of the National InternalRevenue Code, as amended, and the regulations issued under authority thereof.
22
Signature over Printed Name/Title/Position of Signatory
Part III D e t a i l s of P a y m e n t
Particulars Drawee Bank/AgencyNumber MMDDYYYY Amount
23
Debit Memo
24A 24B 24C 24D25A25B 25C
Memo
 
26A 26B 26C 26D
Machine Validation/Revenue Official Receipt Details (If not filed with the bank)
Taxpayer Classification:I - IndividualN - Non-Individual
Taxpayer's
1314
Telephone Number 
16
Zip Code
17
Manner of Payment
18
Type of Payment
23
Cash/Bank
24
Check
25
Tax Debit
26
Others
 
 
BIR Form No.
Payment Form
0605
Republika ng PilipinasKagawaran ng Pananalapi
Kawanihan ng Rentas Internas
 
July 1999 (ENCS)
 
BIR Form 0605 (ENCS) - PAGE 2
ATCNATURE OF PAYMENTATCNATURE OF PAYMENTATC
II 011Pure Compensation IncomeTobacco ProductsXP120Avturbo Jet FuelII 012Pure Business IncomeXT010 & XT020Smoking and Chewing TobaccoXP130 & XP131KeroseneII 013Mixed (Compensation and Business)XT030CigarsXP170AsphaltsMC 180Vat/Non-Vat Registration FeeXT040Cigarettes Packed By HandXP150 & XP160LPG GasMC 190Travel TaxXT050-XT130Cigarettes Packed By MachineXP010, XP020 &Basetocks, Lubes andMC 090Tin Card FeesTobacco Inspection FeesXP190MC010 & MC020Tax AmnestyXT080CigarsXP040Waxes and PetrolatumMC 040Income from Forfeited PropertiesXT090CigarettesXP030Processed GasMC 050Proceeds from Sale of Rent EstateXT100 & XT110Leaf Tobacco & Other Manufactured Tobacco Miscellaneous Products/AMC 060Energy Tax on Electric Power ConsumptionXT120Monitoring FeesXG020-XG090AutomobilesMC 031Deficiency TaxPetroleum ProductsXG100-XG120Non Essential GoodsMC 030Delinquent Accounts/Accounts ReceivableXP070Premium (Leaded) GasolineFP 010 - FP 930Fines and PenaltiesXP060Premium (Unleaded) GasolineXM010Coal & CokeMC 200OthersXP080Regular GasolineXM020Non Metallic & Quarry ResExcise Tax on GoodsXP090 & XP100Naptha & Other Similar ProductsXM030Gold and ChromiteAlcohol ProductsXP110Aviation GasolineXM040Copper & Other Metallic MiXA010-XA040Distilled SpiritsXP140Diesel GasXM050Indigenous PetroleumXA061-XA090WinesXP180Bunker Fuel OilXM051OthersXA051-XA053Fermented Liquor 
T A X T Y P ECode DescriptionCode DescriptionCode Description
RFREGISTRATION FEECSCAPITAL GAINS TAX - StocksWCWITHHOLDING TAX-COMPENSATIONTRTRAVEL TAX-PTAESESTATE TAXWEWITHHOLDING TAX-EXPANDEDETENERGY TAXDNDONOR'S TAXWFWITHHOLDING TAX-FINALQPQUALIFYING FEES-PAGCORVTVALUE-ADDED TAXWGWITHHOLDING TAX - VAT AND OTHERMCMISCELLANEOUS TAXPTPERCENTAGE TAXPERCENTAGE TAXESXVEXCISE-AD VALOREMSTPERCENTAGE TAX - STOCKS WOWITHHOLDING TAX-OTHERS (ONE-TIME TRAXSEXCISE-SPECIFICSOPERCENTAGE TAX - STOCKS (IPO)SACTION NOT SUBJECT TO CAPITALXFTOBACCO INSPECTION AND SLPERCENTAGE TAX - SPECIAL LAWSGAINS TAX)MONITORING FEESDSDOCUMENTARY STAMP TAXWRWITHHOLDING TAX - FRINGE BENEFITSITINCOME TAXWBWITHHOLDING TAX-BANKS AND OTHERWWWITHHOLDING TAX - PERCENTAGE TAXCGCAPITAL GAINS TAX - Real PropertyFINANCIAL INSTITUTIONSON WINNING AND PRIZES
BIR Form No. 0605 - Payment FormGuidelines and Instructions
Who Shall Use
Every taxpay pay taxes and feesreturn such as sectax, deficiency ta
 
Whlower machineAgentmachineamount
 
FORM 0605Payment Form
NOTES: a) Computation of tax and explanations thereto are based on the items/numbers provided ithe above mentioned formb) Items 1 to 18 refer to the basic information.19. Basic Tax is the amount of tax due.20. PenaltiesAdditional penalties are imposed in the following cases:20A. 1. A penalty equivalent to 25% shall be imposed on the following cases:a. Failure to file any return and pay the amount of tax or installment due on or before thedue dates;b. Unless otherwise authorized by the Commissioner, filing return with a person or officeother than those with whom it is required to be filed;c. Failure to pay full or part of the amount of tax shown on the return, or full amount of taxdue for which is required to be filed, on or before the due date;d. Failure to pay the deficiency tax within the time prescribed for its payment in the noticeof assessment.2. A surcharge of fifty percent (50%) of the tax or of the deficiency tax, in case any payment hasbeen made on the basis of such return before the discovery of the falsity or fraud, for each of the following violations:a. Wilfull neglect to file the return within the period prescribed by the code or by rules andregulations; or b. In case a false or fraudulent return is wilfully made.20B. Interest at the rate of 20% per annum or such higher rate as many be prescribed by rules andregulations, on any unpaid amount, from the date the payment until it is fully paid.20C. Please do not fill up this portion. You will be properly notified if any compromise penalty will beimposed.20D. Total PenaltiesSum of 20A,20B and 20C21. To get the Amount Payable, add Items 19 and 20.NOTES:Voluntary/Self-Assessment - means payment of tax upon the taxpayer's initiative without any noticefrom the BIR.Tax Deposit/Advance Payment- the amount paid is in the form of deposit or payment in advance (exDeposit or Advance Payment of Excise Tax on exciseable articles; Advance Payment of Value AddeTax by sugar millers or refiners under Revenue Regulation No. 7-89 and Revenue Memurandum No89)Income Tax Second Installment ( Individual) - refers to the second installment payment of an individtaxpayer whose income tax due per return is P 2,000.00 or more, the due date of which is July 15 of year the incoming tax return was filed.Preliminary/Final Assessment/Deficiency Tax - means payment is made based on the assessmentnotice sent by the BIR.Accounts Receivable/Delinquent Account - means payment is made for delinquency internal revenutax er letter/demand notice from the BIR. 

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