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618 Abatement Program Payment Form(Pursuant to RR No. 15-2007)

Any person, natural or juridical, including estates and trusts, with duly issued assessment notice, preliminary or final, disputed/protested administratively or judicially, as of November 29, 2007, covering the taxable year ending December 31, 2005 and prior years, availing the Abatement Program under Revenue Regulations No. 15-2007 shall use this form.

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DLN:

PSIC:

Abatement Program
Payment Form

Republika ng Pilipinas
Kagawaran ng Pananalapi

Kawanihan ng Rentas Internas

BIR Form No.

0618

(Pursuant to RR No. 15-2007)

November 2007

Fill in all applicable spaces. Mark all appropriate boxes with an "X"
1

For the

2

Calendar

Fiscal

Year Ended

3

4

Return From
Period To

5

No of Sheets

ATC

Attached

MC 310

( MM / YYYY )

6

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

Tax
Tax Type Code Type Description

Part I
7

Background

Taxpayer Identification No.

8

Information

RDO Code 9

Taxpayer Classification

I
11

Taxpayer's

10 Line of Business/Occupation

N

(Last Name, First Name, Middle Name for Individuals) / (Registered Name for Non-Individuals)

Name

12

Business/Trade
Name

13 Tel. No.

14

Registered
Address

15 Zip Code

16

Manner of Payment

17 Type of Payment

Full Payment

SPF-(Abatement Program)
Part II

Computation of Tax

18

Basic Tax

18
Stamp of

19

This is to acknowledge our participation to the Abatement Program. In this regard, I declare, under the
Receiving Office/AAB
penalties of perjury, that this document has been made in good faith, verified by me, and to the best of myand Date of Receipt
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.

(RO's Signature/
Bank Teller's Initial)

Title/Position of Signatory
President/Vice President/Principal Officer/Accredited Tax

TIN of Signatory

gent/Authorized Representative/Taxpayer
(Signature Over Printed Name)

Agent Acc. No./Atty's Roll No. (if applicable)

Date of Issuance

Date of Expiry

D e t Part s o f P a y m e n t
a i l III
Particulars
20 Cash/

Drawee Bank/Agency
20A

MM

Number
20B

DD

YYY

Amount

20C

20D

21C

21D

22C

22D

Bank Debit
Memo

21 Check 21A

21B

22 Others 22A

22B

17C

Machine Validation/Revenue Official Receipt Details (If not filed with the bank)

BIR Form 0618 - page 2
TAX

TYPE

Code

Description

Code

Description

IT

INCOME TAX

SL

PERCENTAGE TAX - SPECIAL LAWS

IE

IMPROPERLY ACCUMULATED EARNINGS TAX

DS

DOCUMENTARY STAMP TAX REGULAR

CG

CAPITAL GAINS TAX-REAL PROPERTY (FINAL WITHHOLDING TAX)

DO

DOCUMENTARY STAMP TAX-ONETT

CS

CAPITAL GAINS TAX - STOCKS

AP

ACCRUED PENALTIES

ES

ESTATE TAX

XA

EXCISE-ALCOHOL PRODUCTS

DN

DONOR'S TAX

XP

EXCISE-PETROLEUM PRODUCTS

VT

VALUE-ADDED TAX

XM

EXCISE-MINERAL PRODUCTS

PT

PERCENTAGE TAX-QUARTERLY

XG

EXCISE-AUTOMOBILES & NON ESSENTIALS

PM

PERCENTAGE TAX - MONTHLY

XT

EXCISE-TOBACCO PRODUCTS

ST

PERCENTAGE TAX - STOCKS

XF

TOBACCO INSPECTION AND MONITORING FEES

SO

PERCENTAGE TAX - STOCKS (IPO)

BIR Form 0618-Abatement Program Payment Form
Guidelines and Instructions
Who Shall Use This Form
Any person, natural or juridical, including estates and trusts, with duly issued assessment notice, preliminary or final,
disputed/protested administratively or judicially, as of November 29, 2007, covering the taxable year ending December 31, 2005 and prior
years, availing the Abatement Program under Revenue Regulations No. 15-2007 shall use this form.
When and Where to File and Pay
This form shall be filed in quadruplicate copies and tax shall be paid with any Authorized Agent Bank (AAB) under the jurisdiction
of the Revenue District Office/Large Taxpayers Service/Large Taxpayers District Office where the head office of the taxpayer is registered or
required to be registered and file the return. In places where there are no AABs, this form shall be filed and the tax shall be paid to the Revenue
Collection Officer or duly Authorized City or Municipal Treasurer of the Revenue District Office where the taxpayer is registered or required to
be registered and file the return. The Revenue Collection Officer or duly Authorized City or Municipal Treasurer shall issue a Revenue Official
Receipt (ROR) therefor.
Where this form is filed with an AAB, the taxpayer must accomplish and submit BIR-prescribed deposit slip, which the bank teller
shall machine validate as evidence that payment was received by the AAB. The AAB shall stamp mark this form with the word “Received” and
also machine validate it as proof of receipt of the payment of the taxpayer. The machine validation shall reflect the date of payment, amount
paid and transactions code, the name of the bank, branch code, teller’s code and teller’s initial. Bank debit memo number and date should be
indicated in the form for taxpayers paying under the bank debit system.
NOTE:
1.
2.
3.
4.
5.
6.
7.

This form shall cover tax liabilities for one (1) taxable year or taxable one time transaction for one taxable period.
This form shall be accomplished per tax type.
The applicable tax type codes description for Item No. 6 shall be taken from the schedule above.
The third copy of this form shall be attached to the Application Form to be filed with RDO/LTS/LTDO where the head office of
the taxpayer is registered or required to be registered and file the return.
All background information must be properly filled up.
The last 3 digits of the 12-digit TIN refers to the branch code.
All returns filed by an accredited tax agent on behalf of a taxpayer shall bear the following information:
a. For CPAs and others (individual practitioners and members of GPPs);
A.1. Taxpayer Identification Number (TIN); and
A.2. Certificate of Accreditation Number, Date of Issuance, and Date of Expiry.
b. For members of the Philippine Bar (individual practitioners and members of GPPs):
B.1. Taxpayer Identification Number (TIN); and
B.2. Attorney’s Roll Number or Accreditation Number, if any.
 
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