File BIR Form 0605 (Payment Form)

Last updated: 2026-07-09 Summary:

• Form 0605 is the BIR payment form — the slip you use to pay an amount that isn’t settled through a tax return, such as penalties, a deficiency assessment, or an installment.
• eKapital prepares the slip, can suggest the amount from a related return, saves a record for audit, and produces the PDF you present when you pay.
• It’s a payment slip, not a tax return — there’s no draft/finalize cycle; you generate, save, and pay.

Form 0605 covers payments the BIR expects on their own, outside the return that computes them — penalties and interest, a deficiency the BIR assessed, a second installment, or a standalone tax payment. eKapital assembles the slip and keeps a record; you pay and file through your BIR channel (an Authorized Agent Bank, eFPS, or eBIRForms).

The annual registration fee is gone

Under the Ease of Paying Taxes Act (RA 11976), the ₱500 annual registration fee that used to be paid on 0605 every January was abolished. Today 0605 is typically used for penalties, deficiency and installment payments, and similar one-off settlements — confirm what applies to you with your CPA.

Prepare the payment slip

1. Go to Tax → BIR Forms and open Form 0605 (Payment Form).
2. Choose the tax type you’re paying (for example VAT, expanded or compensation withholding) and the period — the form asks for a year and, depending on the tax type, a quarter or month.
3. Enter the amounts: the tax due, plus any surcharge, interest, and compromise penalty, and remarks. eKapital totals the amount payable.
4. Where a related return exists, use the prefill — for a VAT payment, Fetch from 2550Q suggests the amount from that quarter’s VAT return; Apply fills it and tags the field so you know its source.
5. Preview the slip to check the total, then Download PDF.
6. Save Record to keep the slip on file (this needs the filing permission). Then pay and file through your BIR channel.

Review and manage past slips

From the form, follow View history (or open Form 0605 History) to see every slip you’ve generated. You can:

• Filter by tax type, period, status, date range, or search — and Export CSV for your records.
• View a slip’s detail or re-Download PDF.
• Void a slip you generated in error — voiding asks for a reason and keeps the record on file (dimmed) for the audit trail rather than deleting it.

Where people get tripped up

• Expecting a computed return. 0605 is a payment slip — you enter the amount being paid (often carried from another return), not a full computation. There’s no finalize step.
• The registration fee. Don’t file a 0605 for the old ₱500 annual registration fee — EOPT removed it.
• Voiding vs deleting. A wrong slip is voided, not deleted, so the history stays complete for an examiner.
• The PDF isn’t the payment. The slip supports your payment at the BIR channel; generating it doesn’t remit anything.

See also

• BIR compliance in eKapital
• BIR forms & templates
• Remit monthly and quarterly withholding
• BIR filing deadlines checklist