The BIR Form No. 0619-F is an essential document for taxpayers acting as withholding agents/payors. It serves as the monthly remittance form used to report and remit income taxes withheld on payments subject to Final Withholding Taxes.
What is BIR Form No. 0619-F?
This form is filed in triplicate by withholding agents/payors responsible for deducting and remitting final income taxes. It applies to income payments subject to final withholding and ensures that the government receives its due share promptly.
Filing Deadlines
The filing schedule depends on whether you are a manual filer or using the eFPS (Electronic Filing and Payment System). Below is a breakdown:
For Manual Filers
- Deadline: The form must be filed, and the tax remitted on or before the 10th day following the month in which the withholding occurred.
- Frequency: Applicable only for the first two months of each calendar quarter.
For eFPS Filers
The filing dates for eFPS filers follow the schedule outlined in Revenue Regulations No. 26-2002, which assigns deadlines based on specific group classifications:
- 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
It is crucial to determine your assigned group under the eFPS to avoid delays or penalties.
Where to Access BIR Form No. 0619-F and Guidelines?
- Download the PDF version of BIR Form No. 0619-F for easy filing.
- Review the guidelines to ensure accurate completion and compliance with all requirements.
By staying informed about the filing deadlines and correctly submitting this form, withholding agents can avoid penalties and contribute to efficient tax collection.
Start your filing process today by downloading BIR Form No. 0619-F and following the provided instructions.