If you're a withholding agent or payor in the Philippines, staying compliant with tax obligations includes filing the BIR Form No. 0619-E. This form is essential for remitting Expanded or Creditable Withholding Taxes to the Bureau of Internal Revenue (BIR). Here’s everything you need to know about it, including how and when to file.
What is BIR Form No. 0619-E?
The BIR Form No. 0619-E is a Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded). It is filed by withholding agents or payors who deduct and remit taxes on income payments subject to Expanded or Creditable Withholding Taxes.
Who Should File BIR Form No. 0619-E?
This form is mandatory for all withholding agents or payors required to deduct taxes on income payments that fall under the Expanded Withholding Tax system. Failure to file or remit taxes on time may lead to penalties.
When to File BIR Form No. 0619-E
The filing deadline depends on your mode of filing:
Manual Filers
- File the form and remit the taxes on or before the 10th day following the month in which withholding was made.
- This applies to the first two months of each calendar quarter.
eFPS Filers
Filing deadlines for eFPS filers follow the group schedules outlined in Revenue Regulations No. 26-2002:- Group A: Fifteen (15) days after the month of withholding
- Group B: Fourteen (14) days after the month of withholding
- Group C: Thirteen (13) days after the month of withholding
- Group D: Twelve (12) days after the month of withholding
- Group E: Eleven (11) days after the month of withholding
How to File BIR Form No. 0619-E
For Manual Filers
- Prepare three copies of the filled-out form.
- Submit them to the Authorized Agent Bank (AAB) or Revenue Collection Officer (RCO) at your Revenue District Office (RDO).
- Pay the corresponding tax.
For eFPS Filers
- Log in to the eFPS platform.
- Fill out the BIR Form No. 0619-E online.
- Pay the taxes electronically through the system.
Key Points to Remember
- The form is required for the first two months of each quarter. For the third month, use BIR Form No. 1601-EQ (Quarterly Remittance Return).
- Filing late or failing to remit the correct amount can result in penalties, so mark your calendar for the due dates.
- Always verify your eFPS classification group to meet deadlines.
Download BIR Form No. 0619-E
You can access and download BIR Form No. 0619-E and its guidelines from the official BIR website. The form is available in PDF format for manual filers and can be directly accessed via the eFPS platform for electronic filing.
Filing taxes is a critical responsibility, and staying updated on the correct processes ensures compliance with the law. Make sure to file your BIR Form No. 0619-E on time and avoid unnecessary penalties.