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BIR Annual Registration Fee Deadline

When is the deadline for paying our BIR annual registration fee? The BIR annual registration fee, using BIR Form 0605 (Payment Form) should be filed and paid upon registration of your new business and on or before January 31 of every year for renewals. In other words, the BIR registration fee of P500 is not only paid once during the time you register your business, but it is paid every year on or before January 31 of every year.

This is just a reminder because there are still some business owners and professionals who think that the P500 BIR registration fee is only paid once and they might forget to pay it annually. Hence, don’t forget to file BIR Form 0605 and pay your annual registration fee for this year on or before January 31 of same year. For example, for the taxable year 2013, you should pay your annual registration fee on or before January 31, 2013. Furthermore, you should also file and pay annual registration fee for each of your registered business, in case you have several businesses registered with the Bureau of Internal Revenue.

To file and pay your BIR Annual registration fee of P500 for each of your registered business, you can download BIR Form 0605 (Payment Form) here and accomplish it accordingly. The form should be filed and the tax should be paid at any Authorized Agent Bank (AAB) under the jurisdiction of the Revenue District Office (RDO) where the taxpayer is required to register or conducting business. For places where there are no AABs, the registration fee should be filed and paid directly with the Revenue Collection Officer or duly Authorized City/Municipal Treasurer of the RDO where the business is located.

Comments

  1. Is the annual registration of 500 is the only thing i have to process for the renewal fir BIR

    • I have DTI and business permit since September 2016, but I wasn’t able to register my business at BIR up until now. How much do you think would be my possible penalty plus late registration fee?

      • Failure to register will cost you at least 20,000 and late to pay annual registration fee cost you 1,000.

          • Hello Racquel. For late payments, you have to visit a BIR examiner to compute your actual penalties and fill in them based on the date you are scheduled to pay.

    • Hi. There are many factors for considering the cost of closing a business. The BIR examiner will also assess if you have tax deficiencies that must be paid. Hence, it would be best if you consult or get the service of a BIR accredited tax agent to process your business closure.

  4. Hi Lucy, there’s no payment for closing a business, you just need to comply for the requirement they needed. Go to your BIR office and ask for requirements. 🙂

    • Anboy, Payments for penalties is required prior to closing if you have not submitted the required reports.

  6. what if i failed to pay annual registration fee before due date because of declared holiday and 30&31 were saturday and sunday.

  8. Good day,,.! how much the penalty if you didn’t pay yet the BIR 0605 on or before jan.31?…

  9. Hello. Do you have a format for the notarized certification in the form of an affidavit ascertaining/attesting the accuracy of the number of receipts and invoices used during the year? Thank you!

  10. What ATC to use for 605? Iam filling online but I can’t proceed with the validation cause it is asking for ATC code

  12. hello. what should i fill on the return period item 7. i registered july 2016. thank you

  13. I pay my registration fee (renewal) 500, before I submit online. but same day of payment and submission. na late lang ng 10 minutes yun submission kasi bumagal yun net. May problem ba pag nareceived na ng bank pero hindi pa nasubmit online?

    • Hi Kim,

      same ang na gawa ko,, nakapag bayad muna ako sa bank, bago nka pag submit online. may naging problem po ba sayo?

      thanks!

  14. Hi. I’m going to close my business. Do I have to file before january 31? But I’m still waiting for my cancellation of business permit from the cityhall.
    What to do? Do i need to pay the annual registration?

  15. We have already filed the payment form (0605) but we can’t proceed with online payment since our account got suspended. Will there be penalty already if we pay tomorrow?

  16. If I have DTI permit 3yrs ago but business is inactive. Now I want to be active in business & register it to BIR is there penalty to pay?

  17. hello, I just want to ask, I failed to pay the annual registration
    fee last jan 31,2017. So I would have to pay 1000 penalty +500 registration fee? or just 1000 for the penalty and registration fee?

    thank you

    • Hi Jason!

      I have the same problem you have: I failed to pay the annual registration fee this January 31, 2017. It is already April 3, 2017 now.

      Were you able to solve this issue? How much did you pay for registration and penalty?

      • I have also failed to pay this year’s (2017) registration fee of 500 until now Oct 2017. How much is the penalty?

  18. This is shit. In the U.S. you don’t have to pay the IRS anything to get an EIN or Employers Identification Number – this is the tax identification number for businesses. Here you have pay the BIR every year?

  19. Is it really required to pay the 500 pesos annual registration fee? I just only need a TIN for my pre-employment requirements.
    TY.

    • We have the same problem, i registered online to apply for a tin which is a requirement for my employment. Then the BIR personnel not even explain to me that i can apply using the 1904 form. So i made a registration online with 1901 form(self-employed/professional) and now their askin to pay for that 500php amount. Do we really need to pay? I asked if i can change or update that 1901 to 1904 and yes but we need to go to the RDO for that case.

      • Hi, Kwenny…you don’t have to pay P500.00 annually. If you are an employee you only need to register with BIR once to get your TIN number.

        Hi, Jeany. I think you applied as a self-employed individual which follows that you have a business or practicing a profession. If you have a business, then you have to renew your business registration with BIR annually. But if you applied as an individual (BIR form 1902) you don’t have to renew your registration because it’s one time only.

  20. Hello I actually made a mistake in fill uping the 0605 form..I paid the registration fee this before Jan 31, 2017 .. I fill the year ended as 12/2016
    And return period as 12/31/16 which is supposed to be 12/17 and 12/31/2017?? What will I do? Help pls.. is it okay?

    • I’m not sure if BIR is very strict on that. But basically, all information entered in any BIR return should be correct. Better ask a BIR personnel to make sure.

    • In general, you will have to pay:

      1. 25% surcharge
      plus
      2. 20% interest per year (will depend on when will you file and pay)
      plus
      3. P1,000 compromise

      Please go to the BIR RDO to let them compute your penalties for late payment of RF.

    • Hello. Form 0605 is used for many BIR payments. One of these payments is the annual BIR registration. BIR annual registration is paid during application for new business registration and then on or before January 31 of every year thereafter, whether the taxpayer is using a calendar or fiscal year on its financial statements. Remember that it doesn’t necessary need that the date of registration of a business be matched with the date of its financial reporting.

  23. Hi,

    We are planning to change the Trade Name of our campany without cahnging the Business Name.. what is/are the process ? where to start?

    Thanks.

    • Hello what is the form of your company, sole proprietorship, partnership or corporation? Also, why do you have a different business name and trade name? Anyway, if your trade name is registered with the DTI, you need to apply for change of trade name with the DTI. And if you are using such trade name with your registration with Mayor’s office, BIR, SSS, PHilhealth, Pagibig and other government agencies, you also need to formally inform them and update the trade name that is in their record.

  24. Hi,

    I will be registering as an Insurance Agent. This is my part time job and I got in to this businesss since 2015. Due to my other obligations and other circumstances, I failed to register and only got the chance to do it now.. Will the BIR charge me for late registration?

    Please help..

    • Hello. It’s good that you will register. Did you pay income tax and other taxes related to your business in the prior years? Basically, businesses should be registered and issue official receipts/invoices before they can start operations. BIR penalizes (P20,000 penalty or more) businesses which started operations without business registration. Perhaps, you just need to register your business, get official receipts/invoices, books of accounts, etc, and start as good as new.

  25. Hello. Form 0605 is used for many BIR payments. One of these payments is the annual BIR registration. BIR annual registration is paid during application for new business registration and then on or before January 31 of every year thereafter, whether the taxpayer is using a calendar or fiscal year on its financial statements. Remember that it doesn’t necessary need that the date of registration of a business be matched with the date of its financial reporting.

    • Hi! I have to file for annual registration (renewal) this month. Can I just do it online or I still have to go to BIR office? And what forms should I submit? Hoping for anyone here to respond. Thanks in advance!

  26. Hi Business Tips!

    I have been paying taxes through Globe GCASH. I am currently trying to pay the Annual Registration Fee of P500 for my Sole Proprietor Non-Vat Business. In the GCASH payment platform, I was able to select the correct Form Series (0600 Payment Form) and Form Number (0605), but cant quite decide which Tax Type to select. The options are: AP, ET, FC, FP, MC, QP, RF, TR. I can’t figure out what those initials stand for.

    Please advise.

    Thanks in advance.

    • Hello for annual registration fee, use the Tax Type Code RF. RF means Registration Fee.

  27. Hi. This is my first time to renew my self-employed BIR registration. What should I bring with me to the RDO?

    Thank you in advance.

    • Hi Aleli, you have to file and pay BIR Form 0605 and pay the annual BIR registration fee of P500. Usually, you don’t need to go to the BIR RDO since the filing is done online thru eBIRForm and paid at any Authorized Agent Bank. Usually, the bank will check your certificate of registration or TIN card (which you should bring) to verify your tax identification number.

  28. I have an existing business. When I file for annual registration this January and pay at the bank, do I need to go to BIR to submit anything with this regards? Or just pay 0605 at the bank and I’m done with the annual registration process? Thanks in advance.

    • Hello. Once you have completely filed and paid your annual registration fee at the bank and validate the BIR 0605, you don’t usually need to go to the BIR. You just need to display the BIR 0605 form in your business premises so that when the BIR tax map your place, they can see your tax return paid for the current year.

      • Does it mean that you do not need to have an updated Certificate of Registration. I am just curious if my original Cert of Reg will suffice as it says in the paper that it’s only valid until Dec 31, 2017?

      • Hi! I did the same process but I paid via GCash. Hence, no validation was made on my 0605 Form. Also, I don’t have a business premise to display my BIR 0605 Form since I am a real estate agent. Do I have to do anything like go to BIR to have it validated?

        • Hi. Is this a new registration you are filing? If you are a new registrant, you should go to the BIR RDO and continue your registration process. You should display your BIR Form 0605 Registration Fee on your registered address, as stated in your certificate of registration.

  29. Hi.

    I am about to pay for the renewal of registration. I have two trade names under one COR. Should I pay PhP500 only?

    Kindly advise.

    Thanks.

    • Hello. Why do you have two trade names? I will have to know the reason behind. But to give you a quick answer, BIR registration fee is basically based on the number of you certificate of registration (COR). Thus, if you only have one COR, then you only pay for one registration fee. If we are talking about branches, branches have separate CORs, and file/pay separate registration fees.

  30. Do branch stores need to file seaparate annual registration fee aside from the annual fee paid by the mother store?

    • Hello. Since the branches have their own BIR certificate of registration, they will also file and pay separate annual registration fees.

  31. Hi. Ask ko lang. Galing ako kanina sa bir caloocan para magpa register ng business ko.(new). Then na check nila ung tin no.ko pala ay naka address sa taguig. They inform me na ipa transfer ko daw muna. Ang tanong ko po ilang araw po kaya un bago ma transfer from taguig to caloocan RDO. and ask ko lang din magkano po kapag na late ako sa pag register ko nito sa bir? Newbie lang po ako mga sir at mam.malaki tulong po kung may makakasagot.salamat po.

    • sa experience ko 3 to 5 working days lang ang pag transfer ng TIN RDO ko sa address ng business ko(Makati to Marikina). Late reg. fee is 1, 000 pesos nabayad ko. Kasi na register ko sa BIR yung business ko ng Sept. eh business permit ko Feb.

  32. Business Tips, really appreciate this article!

    I’m going to file registration using eBIR form, then pay via Gcash. Is there anything I have to do after that? Do I still have to go to my RDO?

    Thanks in advance.

  33. Hi, i filed my annual registration online and plan to pay the 500 in any authorized bank, do i still have to go to my RDO? What about the books of accounts? Is it also yearly?
    Thanks

    • Hello Ces. Usually you don’t need to go to the RDO to file and pay the Registration Fee. You just need to file online and pay it at the authorized bank, but banks may require you to show your certificate of registration or TIN Card to verify that you have the correct TIN – this is what other taxpayers told us.

      In terms of books of accounts, you can either register a new book or continue to use your old book if all the pages are not yet consumed. But whether you need a new book or you continue to use the old book, you still have to go to the RDO to let your book be registered and stamped with a control number.

      • Hello,

        Nagstart lang kami ng business namin last oct and then I paid for reg fee again this January. Need po bang kmuha ulit ng cert of registration na may bagong tatak for 2018?

        • Hello. Certificate of Registration (COR) is only issued once – you don’t need to get a new one every year. You will only be issued a new COR if you will amend your business registration, for example, if you change business name or business address.

  34. Hi!

    Quick question.
    I double filed the 0605 Payment Form for Annual Registration 2018 and paid only one. Is there any penalty if i didn’t pay the other one I filed?

    • Hello. What’s the reason for the double filing? But as long as the filing and payment are made on or before the due date and it was properly validated, then I think it should be okay. You only need to pay one registration fee for one business registration.

  35. magfifile po ako ng 0605 sana thru eBIR. tanong ko lang po kung katulad po ba sya ng 1601e at 2551m na kapag mag fifile ka may mag eemail sa iyo at kailangan po iprint kasama ng form mo? ganun din po ba sa 0605 na pag submit mo sa eBIR antay mo may mag email sa iyo at i attach mo iyon pag mag babayad ka sa AAB? thanks po sa sasagot. 😀

    • Hello. Yes, the process is just the same with filing other returns like monthly withholding taxes and percentage tax. And also most banks require that you show your TIN or Certificate of Registration to verify that you’re using your correct TIN number.

  36. hi, tanong ko lang po if it is necessary to pay 500 annual reg fee for main and branch .. ganito po kasi

    for BIR MAIN = 500
    for BIR BRANCH = 500

    tama po ba ito ang dapat kong bayaran

    • Hello. Yes, since they have different BIR business registration, they will also pay separate registration fee.

    • No. Usually, the BIR annual registration fee is filed online and paid thru BIR accredited bank. But of course, you have to also renew your Mayor’s business permit, since it is renewed every year.

  38. Hi, How to file online po I was unable to access po ang eFPS? I’m currently on my first year of my renewal of business sa bir. Need ko lang po ba magbayad ng s authorized bank ng 500 pesos? After po magbayad no need na po pumunta sa RDO? Sobrang haba po kz ng pila, ubos na po kz sa traffic at sa pila ang buong maghapon. Ano po ba yung filing? Do I have to submit any requirements kapag renewal or I just have to pay annual 500 registration. Paclear po medyo naguguluhan pa po kz ako. Thank you po!

    • Hello. You will only file thru eFPS if you’re a registered eFPS filer. If not, you will file online using eBIRform, then print the validated and confirmed form (3 copies) and pay thru any BIR Authorized Bank the 500 pesos. In our RDO, we don’t need to go BIR anymore after online filing. We just need to pay the eBIRform at the authorized bank. Banks may require you to bring your Certificate of Registration or TIN Card to verify that you are using the correct TIN.

  39. Ask ko lang po if d pa po nakapagfile ng anual registration until now, pwede pa po bang humabol magfile ng annual registration? And magkano po penalty pag d po nkapagfile tapos magppaclose account na po? Thanks po..

  40. Yes, you may do late filing of annual BIR registration fee. But penalties will be imposed. Penalities are composed of interest (20% per year) + surcharge (25% of P500) + compromise (usually P1,000).

  41. hi business tips.ph, to be honest, i am new this kind of stuff. I applied TIN number online thru the BIR e-registration. There was no option to use the indvidual form (BIR form 1902 if I’m not mistaken to what I have read in the previous comments), so the online e-registraion redirected me all thru out to a self-employed status that requires me to pay 500php for the registration. But actaully I don’t have a business, and I need the TIN number only for the Bank requirement. May you please kindly advise if or how I can amend my category from self-employed/professional/business/trade to individual (form 1902)? Thank you.

    • Hi Jay, You should have applied TIN as a EO 98 taxpayer, instead of a self-employed if you’re not yet earning income and you are only using TIN for bank requirement. I believe the ereg.bir.gov.ph is only used by those who are applying TIN as self-employed or business owner, employers who are registering TIN for their employees, and authorized Government Agencies and Instrumentalities (GAIs). For EO 98 taxpayers like you, you may secure your TIN through authorized Government Agencies and Instrumentalities (GAIs). GAI authorized users are the ones who log on to the eTIN. If you have registered by mistake, you may visit the RDO and try to update your registration information using BIR 1905 (Application for Registration Update ) – but first, confirm this with the RDO officer if that is the best thing to do.

  42. Hi, just wanna ask, i am new agent, and it require for a tin, i applied for a tin number at bir last october 2017 and they gave me the 1901 form, sadly i wasn’t able to pay the 500 registration fee or bir 0605 form they gave me together with the 1901 form , could i pay such form today? Will i be penalized for such? Your help would be much appreciated

    • Hi Rosemary. Yes, you can still file and pay your annual registration fee using BIR Form 0605. However, since it is already past the deadline which was on January 31, you will have to pay penalties, which is composed of interest, surcharge, and compromise. You may visit the BIR RDO to compute your total payable registration fee plus the penalties. I suggest you pay it earlier to avoid additional interests.

  43. Hi Business Tips!

    Is the Registration fee different from Certification fee? Restaurant po kase yung samin, we just renewed our Business last january but we still dont have the print out snce wala pa kameng fire safety certificate. My question po is how could I get that Bir form 0605 with deposit slip?

    Nahihilo po kase ako.

    • Hi Hani. I’m not sure if I understood your questions right. But to give you some answers here they are:
      1. If you’re talking about BIR annual registration fee (BIR 0605) and BIR Certificate of Registration (BIR 2303) fee, they are different. BIR 0605 is paid at P500 annually, while BIR 2303 is issued to you the first time you apply for registration, of course, unless you want to update your certificate of registration. I think the only payment when getting BIR 2303 is a minimal certification fee – but this is not paid annually like BIR 0605.
      2. To get BIR Form 0605, just file it online using eBIRForm. After that, print the form and pay it thru a BIR accredited Bank to pay it ang get it validated with a deposit slip. Read this article for guide on filing online https://businesstips.ph/how-to-file-tax-returns-online-in-the-philippines/

  44. Just an inquiry. What should be the right “date” to be stipulated on the form for PERIOD ENDING? The Form 0605 was filed on January 15, 2018…

    • Hi Jon. If you are filing registration fee for 2018, then it should be for the period ending December 31, 2018.

  45. Hi Business Tips.

    I failed to pay my annual registration for the year 2016, 2017 and 2018. What would be my possible penalties?

    Thanks!

  46. Good day! Just an inquiry. Is there a need for a job order of an LGU who has an annual income below 100,000.00 to pay 500 pesos for annual registration fee (BIR 0605) ?

  47. Good day! Just want clatification on this matter. Currently i am woking on my BIR documents for my new business. I was late for about 30days in filing 0605. RDO ask me to pay:
    1. Surcharge +interest +500(rf) +1000(late payment); AND

    2. Another 0605 – 1000 for late
    registration

    Please advise if this is correct. And if you can send me the bir rulings for rf late payment.

    Thank you in advance.

  48. I failed register my business to bir since 2014 . Magkano kaya aabutin ng penalties

  49. Hi. I have a friend whom she thought that she didnt paid her registration fee. What happened was she paid twice for the same BIR Form 0605. Is there anyway that can be use or offset to the next year payment?

  50. Good eve po,nag register po kami last may 2017 failed to file the annual registration fee+percentage tax and income tax di ko po kasi alam na ganun pala kadami ang ififile na tax kahit free lance artist lng ako kailangan po kasing mag issue ng OR pag kukuha kami ng sweldo.
    Sabi ng bir quarterly na ang pagbabayad ng percentage tax,ibig sbhin po dalawang form ififile quarterly?kasi yung income tax quarterly din ang pag fifile

    • Hello Manilyn. Yes, you will file both quarterly percentage tax and quarterly income tax, as well as annual income tax. Percentage tax is filed quarterly, while income tax is filed quarterly (1st, 2nd and 3rd quarters) and annually (year 2017). There is no fourth quarter income tax filing as it is already accumulated in annual tax filing.

      Take note that percentage tax is sales tax (tax based on your gross sales/revenues), while income tax is based on your net income before tax. The two are separate taxes and they are both filed and paid.