How to fill out BIR Form 0605 (Payment Form) in 2026
BIR Form 0605 is the form you use to pay something that has no return of its own: a penalty, a compromise, a deficiency, a delinquent account, an advance payment. This guide is for a small business owner or freelancer who has been told "pay it with 0605" and does not know which boxes matter. At the end you will have a 0605 filled with the right tax type, ATC and period, and you will know where to pay.
What 0605 is used for now
The form's own instructions say every taxpayer uses it "to pay taxes and fees which do not require the use of a tax return", such as a second installment of income tax, deficiency tax, delinquency tax, penalties, advance payments, deposits and installment payments (BIR Form 0605 instructions, page 2 of the form). You fill it each time a payment is due, and when you receive a demand letter, assessment notice or collection letter from the BIR.
It is no longer for the annual registration fee. The printed form (July 1999 edition) still mentions paying the registration fee every 31 January. That is outdated. BIR stopped collecting the P500 annual registration fee on January 22, 2024 under the Ease of Paying Taxes Act, for new and existing business taxpayers (RMC 91-2024; the law is RA 11976, whose rewritten Section 236 says a person registers once). If a blog tells you to pay P500 with 0605 every January, do not.
The 2026 addition: one-time abatement for micro taxpayers
Micro taxpayers with old unpaid cases can settle them under a one-time abatement. The rules are in RR 004-2026 and the BIR's implementing order, RMO 19-2026. From that order:
Point · What it says; Who · A person or company classified as a Micro Taxpayer, including those who stopped operating, for cases as of December 31, 2025; Covered · Delinquent accounts or assessments, open-case penalties and compromise penalties; Limit · Basic tax or penalties of not more than P80,000 per taxable year; Deadline · Until December 31, 2026; Fee · P5,000, paid within five working days from filing the application; Application · BIR Form 2121 at your RDO, with a Certificate of Existence of Outstanding Tax Liability; Result · A Certificate of Availment from the RDO within five working days of your proof of payment
The fee is paid with Form 0605: tax type MA (One-Time Abatement for Micro Taxpayers), ATC MC350 if you are an individual and MC351 if not (RMO 19-2026). BIR added these codes to the offline eBIRForms package version 7.9.6.2 on September 24, 2026 (RMC 104-2026). Whether you qualify, and which cases count, is the RDO's decision. Ask them before you pay.
What to bring
- Your TIN and RDO code (from your Certificate of Registration). - The notice, demand letter or the RDO's computation that tells you what to pay and for which period. - For the abatement: the application papers listed in RMO 19-2026 (three copies of Form 2121, a government ID, the certificate of outstanding liability).
Step by step
Open BIR Form 0605. Fill one form for each kind of tax and each period; the form's instructions say so.
1. Items 1 to 5 (period and due date). Tick Calendar or Fiscal, and enter the year ended (MM/YYYY) or quarter. Enter the due date if there is one. 2. Item 6, ATC. Take it from the table on page 2 of the form: for example MC030 for delinquent accounts, MC031 for deficiency tax, FP010 to FP930 for fines and penalties. For the abatement fee use MC350 or MC351. 3. Item 7, Return Period and item 8, Tax Type Code. The tax type is a two-letter code from the same table; the abatement uses MA. 4. Part I, items 9 to 16. TIN with the 3-digit branch code, RDO code, I (individual) or N (non-individual), line of business, name as registered (last name first for individuals), address, zip code. 5. Items 17 and 18. Tick the manner and type of payment, for example Penalties or Per Audit/Delinquent Account, and Full Payment or Installment. 6. Part II, items 19 to 21. Basic tax in 19, surcharge, interest and compromise in 20A to 20C, and the total in 21. Use the exact amount your RDO computed. 7. Item 22 and Part III. Sign over your printed name. Payment details are filled by the bank or you.
Where to pay
The form says to file and pay with an Authorized Agent Bank under the RDO where you are registered; where there is no bank, pay the Revenue Collection Officer, who issues the official receipt. The bank machine-validates the form as your receipt (form instructions). RMO 19-2026 says the 0605 for the abatement fee is filed electronically through BIR's platforms or, if unavailable, manually. PDFPhile only fills the form; you file and pay through BIR or the bank.
Mistakes that send it back
- Paying the P500 fee that no longer exists. - One form for two periods or two taxes. The form wants one per tax and period. - Wrong ATC. Penalties, deficiency and delinquent accounts each have their own code. - Guessing the amount. Ask the RDO for the computation first, especially for open cases.
Questions
Do I still pay the P500 annual registration fee with 0605?
No. BIR stopped collecting it on January 22, 2024 (RMC 91-2024). Your old Certificate of Registration may still print it; that does not mean you owe it.
Hanggang kailan ang one-time abatement?
Until December 31, 2026, per RMO 19-2026. Check bir.gov.ph in case it is extended.
Can I file the 0605 on paper?
The 2026 order says electronic first, and manual if the platforms are unavailable. Ask your RDO what they accept for your case.
Is the abatement P5,000 for everything I owe?
It is P5,000 per the order, for cases within its limits (P80,000 per taxable year). Whether yours is covered is decided by your RDO.
Last checked 2026-10-12. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.