TAX: BIR Registration Fee (Form 0605) - Filing and Paying

    

Every end of January, all BIR-registered businesses must pay an annual registration fee worth Php500.00. Below are the things you need to know in filing and paying its yearly registration fee.

Disclaimer: This article has no connection to any personnel of BIR. As time goes by, there may some changes without further notice of this article. Thank you.

A. Filling out an Annual Registration (BIR Form 0605) using EBIRforms

Taxpayers shall fill out the necessary information or Items in BIR Form 0605.

BIR Form 0605.Item 1- Calendar or Fiscal Year

A business uses a calendar year if its 12-month period starts on January 1 and ends on December 31 whereas a business uses a fiscal year if its 12-month period ends on the last day of any month except December.

Usually, businesses in the Philippines use the calendar year.

BIR Form 0605.Item 2- Year Ended (mm/yyyy)

The registration period applied to its current year, not to the previous year.

Assuming that it is the year 2023, you should put 12/2023.

BIR Form 0605.Item 4- Due Date (mm/dd/yyyy)

Every 31st of January is the deadline for the annual registration fee.

BIR Form 0605.Item 6- ATC

The applicable ATC Code for the annual registration fee is MC180.

MC180 = Registration fee for both VAT/Non-Vat Taxpayers.

BIR Form 0605.Item 7- Return Period (mm/dd/yyyy)

This is the last day of the current period.

BIR Form 0605.Item 8- Tax Type

Choose Registration Fee (RF)

BIR Form 0605.Item 9- Taxpayer Identification Number (TIN)

You can refer to your Certificate of Registration (BIR Form 2303).

   BIR Form 0605.Item 10- Revenue District Office (RDO)

    You can refer to your Certificate of Registration (BIR Form 2303).

   BIR Form 0605.Item 11- Taxpayers Classification

Choose between Individual or NonIndividual

BIR Form 0605.Item 12- Line of Businesses/Occupation

You can refer to your Certificate of Registration (BIR Form 2303).

   BIR Form 0605.Item 13- Taxpayer’s Name

You can refer to your Certificate of Registration (BIR Form 2303).

BIR Form 0605.Item 14- Telephone Number
         BIR Form 0605.Item 15- Registered Address

You can refer to your Certificate of Registration (BIR Form 2303).

BIR Form 0605.Item 16- Zip Code

You can refer to your Certificate of Registration (BIR Form 2303).

BIR Form 0605.Item 17- Manner of Payment

Choose Other(Specify) and put “Annual Registration Fee”.

BIR Form 0605.Item 18- Type of Payment

Choose Full Payment.

BIR Form 0605.Item 21- Total Amount Payable: Php 500.00

B. Filing out Annual Registration Fee in e-Filing and Payment System(eFPS) (BIR Form 0605)

        Both eFPS and non-eFPS filers are actually the same in filing out the items or information. The only difference is eFPS filers shall file their annual registration fee on this website which they are required to log in to.

C. Submit Final Copy and Payment

        After you fill out the necessary information, validate it and save it. Before clicking “Submit/Final Copy”, be sure to review the items/information and ensure that the data indicated is correct. Then, a confirmation email will be received. 

        For the payment, eFPS filers shall proceed and follow the website’s instructions. If you filed in eBIRForms, print three (3) copies of the return and also three (3) of their email validation. You can pay to the respective RDOs, BIR accredited banks (i.e Landbank), or mobile wallet (i.e GCash). Corresponding fines and penalties will be imposed if the payment is beyond the said deadlines.

D. Business Branch (Annual Registration)

    Branch has its own Certificate of Registration (BIR Form 2303) thus they are obliged to pay the annual registration fee. Separate returns shall be filed per branch.

    Assuming Juan Dela Cruz is a proprietor and has three branches. His main office business is located in Pasay. So, the total amount he will pay is Php2000 and filed four separate returns.

E. Ease of Paying Taxes Act (Republic Act 11976)

    Starting January 22, 2024, an annual registration fee amounting to Php 500 under Republic Act 11976 known as the Ease of Paying Taxes Act.