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(To be filled up the BIR


Republika ng Pilipinas Kagawaran ng Pananalapi


BIR Form No.

Kawanihan ng Rentas Internas

Payment Form

July 1999 (ENCS)

Fill in all applicable spaces. Mark all appropriate boxes with an "X"
1 2 7 For the





Quarter 1st 2nd 3rd 4th


Due Date ( MM / DD / YYYY)


No. of Sheets Attached


Year Ended 12 2012 ( MM / YYYY ) Return Period ( MM / DD / YYYY ) 7


Tax Type Code 8

BCS No./Item No. (To be filled up by the BIR)


Part I 9 Taxpayer Identification No.


Information 11 Taxpayer Classification I N 12 Line of Business/Occupation

10 RDO Code

13 Taxpayer's Name 13

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

16 Zip Code 18 Type of Payment Installment No. of Installment Partial Payment

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

Computation of Tax 19 Interest 20C Compromise 20D

Full Payment


Total Amount Payable (Sum of Items 19 & 20D)

21 Stamp of Receiving Office and Date of Receipt

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.


MARLON R. FELICIANO/Accountant Signature over Printed Name/Title/Position of Signatory

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

BIR Form 0605 (ENCS) . and Upon payment of annual registration fee for new business and for renewals on or before January 31 of every year.Real Property 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. One set of form shall be filled-up for each kind of tax and for each taxable period. whichever is applicable. deficiency tax.FRINGE BENEFITS WITHHOLDING TAX . Everytime a tax payment or penalty is due or an advance payment is to be made. Where the return is filed with an AAB.FP 930 MC 200 NATURE OF PAYMENT Pure Compensation Income Pure Business Income Mixed (Compensation and Business) Vat/Non-Vat Registration Fee Travel Tax Tin Card Fees Tax Amnesty Income from Forfeited Properties Proceeds from Sale of Rent Estate Energy Tax on Electric Power Consumption Deficiency Tax Delinquent Accounts/Accounts Receivable Fines and Penalties Others Excise Tax on Goods Alcohol Products Distilled Spirits Wines Fermented Liquor Description REGISTRATION FEE TRAVEL TAX-PTA ENERGY TAX QUALIFYING FEES-PAGCOR MISCELLANEOUS TAX EXCISE-AD VALOREM EXCISE-SPECIFIC TOBACCO INSPECTION AND MONITORING FEES INCOME TAX CAPITAL GAINS TAX . 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. Collection Letter of Delinquent/ Accounts Receivable d. Post Reporting Notice c. advance payments. deposits. 3. In places where there are no AABs. 2524) therefor. ENCS . registration fees.Stocks ESTATE TAX DONOR'S TAX VALUE-ADDED TAX PERCENTAGE TAX PERCENTAGE TAX . teller’s name and teller’s initial. 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.PAGE 2 ATC II 011 II 012 II 013 MC 180 MC 190 MC 090 MC010 & MC020 MC 040 MC 050 MC 060 MC 031 MC 030 FP 010 . Pre-Assessment / Final Assessment Notice/Letter of Demand b. amount paid and transaction code.Payment Form Guidelines and Instructions Who Shall Use Every taxpayer shall use this form. who shall issue Revenue Official Receipt (BIR Form No.STOCKS (IPO) PERCENTAGE TAX .STOCKS PERCENTAGE TAX . 2. 2. When and Where to File and Pay This form shall be accomplished: 1. The machine validation shall reflect the date of payment. if applicable. Note: All background information must be properly filled up. Upon receipt of a demand letter/assessment notice and/or collection letter from the BIR. Xerox copy of the return (ITR)/Reminder Letter in case of payment of second installment on income tax. in triplicate. 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. 0605 . § The last 3 digits of the 12-digit TIN refers to the branch code. delinquency tax. and the stamp mark shall show the name of the bank. to pay taxes and fees which do not require the use of a tax return such as second installment payment for income tax. branch code.VAT AND OTHER PERCENTAGE TAXES WITHHOLDING TAX-OTHERS (ONE-TIME TRANSACTION NOT SUBJECT TO CAPITAL GAINS TAX) WITHHOLDING TAX . as additional proof of payment. penalties. 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 XA010-XA040 XA061-XA090 XA051-XA053 Code RF TR ET QP MC XV XS XF IT CG Code CS ES DN VT PT ST SO SL DS WB Description CAPITAL GAINS TAX . etc. Attachments 1. Duly approved Tax Debit Memo. installment payments. Copy of letter or notice from the BIR for which this payment form is accomplished and the tax is paid whichever is applicable: a. The AAB shall also issue an official receipt or bank debit advice or credit document.SPECIAL LAWS DOCUMENTARY STAMP TAX WITHHOLDING TAX-BANKS AND OTHER FINANCIAL INSTITUTIONS Description WITHHOLDING TAX-COMPENSATION WITHHOLDING TAX-EXPANDED WITHHOLDING TAX-FINAL WITHHOLDING TAX . 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.PERCENTAGE TAX ON WINNING AND PRIZES BIR Form No.

0605 ATC July 1999 (ENCS) ccupation ephone Number Installment No.PSOC: BIR Form No. of Installment Payment Payment of Receiving Office Date of Receipt .

the stamp ranch code.PERCENTAGE TAX AND PRIZES n AAB.PAGE 2 NATURE OF PAYMENT urbo Jet Fuel setocks.(ENCS) . the be properly Authorized ayment. R for which and the tax Assessment Delinquent/ e return case of llment on must be efers to the ENCS . The of payment.VAT AND OTHER -OTHERS (ONE-TIME TRANT SUBJECT TO CAPITAL . B shall also ice or credit s additional or each kind pplicable. Lubes and 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 -COMPENSATION -EXPANDED .FRINGE BENEFITS .

filing return with a person or office other than those with whom it is required to be filed. Basic Tax is the amount of tax due. Unless otherwise authorized by the Commissioner. from the date the payment until it is fully paid.20B and 20C 21.00 or more. 2.means payment of tax upon the taxpayer's initiative without any notice from the BIR. To get the Amount Payable. Penalties Additional penalties are imposed in the following cases: 20A. on or before the due date. 20D. Failure to pay full or part of the amount of tax shown on the return. add Items 19 and 20. Failure to file any return and pay the amount of tax or installment due on or before the due dates. You will be properly notified if any compromise penalty will be imposed. on any unpaid amount. for each of the following violations: a. or full amount of tax due for which is required to be filed. Please do not fill up this portion. d. Tax Deposit/Advance Payment. the due date of which is July 15 of the year the incoming tax return was filed. A surcharge of fifty percent (50%) of the tax or of the deficiency tax. 20. Interest at the rate of 20% per annum or such higher rate as many be prescribed by rules and regulations. Preliminary/Final Assessment/Deficiency Tax . A penalty equivalent to 25% shall be imposed on the following cases: a. b.46 89) Income Tax Second Installment ( Individual) . NOTES: Voluntary/Self-Assessment .000. 7-89 and Revenue Memurandum No. Accounts Receivable/Delinquent Account .means payment is made for delinquency internal revenue tax . Deposit or Advance Payment of Excise Tax on exciseable articles. Wilfull neglect to file the return within the period prescribed by the code or by rules and regulations. 20B. 1.refers to the second installment payment of an individual taxpayer whose income tax due per return is P 2.the amount paid is in the form of deposit or payment in advance (ex. Advance Payment of Value Added Tax by sugar millers or refiners under Revenue Regulation No.FORM 0605 Payment Form NOTES: a) Computation of tax and explanations thereto are based on the items/numbers provided in the above mentioned form b) Items 1 to 18 refer to the basic information. In case a false or fraudulent return is wilfully made. c. or b. Total Penalties Sum of 20A. 19. in case any payment has been made on the basis of such return before the discovery of the falsity or fraud. 20C.means payment is made based on the assessment notice sent by the BIR. Failure to pay the deficiency tax within the time prescribed for its payment in the notice of assessment.

835.833. The total amount payable shall be: Basic Tax (Item 19) Surcharge (Item 20A) (P2.00 upon filing his income tax return on April 15.668.means payment is made for delinquency internal revenue tax per letter/demand notice from the BIR.833. The taxpayer paid P2. Example: Assuming an individual taxpayer has a tax due per return amounting to P 5.545. 2000 and availed the 2nd installment payment for the remaining amount of P2.000.00 x 20% x 3/360) Compromise Penalty (Item 20C) Total Amount Payable (Item 21) P 2.833. 2000.25 4.833.Accounts Receivable/Delinquent Account . the taxpayer paid his 2nd installment on July 18. However.00 x 25%) Interest (Item 20C) (P2.00 P 4.97 .00 708.72 1. which will be due on July 15 of the current year.00.00.