BIR Form 0619-E is the Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded). It is filed by withholding agents to remit the creditable / expanded withholding tax (EWT) they deducted on income payments such as professional fees, rentals, commissions, and payments to suppliers. It is a remittance form for the first two months of each calendar quarter; the quarterly detail is then reported on BIR Form 1601-EQ. This is creditable (expanded) withholding — not final withholding. The final-tax counterpart is BIR Form 0619-F.
Purpose & Legal Basis
The 0619-E lets withholding agents remit expanded withholding tax on a monthly basis under the pay-as-you-file system introduced by the TRAIN Law. It is governed by:
- NIRC § 57(B) (Withholding of creditable tax at source)
- Revenue Regulation (RR) No. 2-98, as amended by RR No. 11-2018 (revised withholding tax rules under TRAIN)
The expanded withholding tax remitted via 0619-E is creditable against the income tax due of the payee (supplier/professional). The payee claims it as a tax credit using the Certificate of Creditable Tax Withheld at Source (BIR Form 2307) issued by the withholding agent.
Who Must File
BIR Form 0619-E is filed by withholding agents required to deduct and withhold expanded (creditable) withholding tax, including:
- Businesses paying professional and talent fees – Entities paying consultants, lawyers, accountants, and other professionals subject to expanded withholding
- Lessees paying rentals – Entities paying rent on real or personal property subject to 5% expanded withholding
- Payers of commissions – Entities paying commissions to agents and brokers subject to expanded withholding
- Top Withholding Agents (TWAs) – Taxpayers designated by the BIR who withhold 1% (goods) / 2% (services) on regular supplier payments
- Income payors – Any withholding agent making income payments subject to creditable/expanded withholding under RR 2-98, as amended
A withholding agent files this form for the first two months of each quarter even if it later reflects the totals on the quarterly 1601-EQ.
When to File
Filing Deadline: On or before the 10th day of the month following the month in which the withholding occurred, for the first two months of each calendar quarter (eFPS filers follow the staggered eFPS deadlines).
- For January withholdings → File by February 10; for February → by March 10 (the third month of the quarter, March, is covered by the quarterly 1601-EQ due April 30)
- The pattern repeats each quarter: months 1 and 2 on 0619-E, month 3 consolidated on 1601-EQ
Payment Deadline: Remittance of the withheld tax accompanies the form. Late remittance incurs surcharge and interest.
Extension: No automatic extension is granted. If the 10th falls on a weekend or holiday, filing is due on the next business day.
Line-by-Line Instructions
Header Information
Tax Identification Number (TIN): Enter your 12-digit TIN as registered with the BIR. This must match your official BIR records.
Withholding Agent Name: Enter the legal name of the entity filing the return, exactly as registered with the BIR.
Address: Provide the principal business address. If filing on behalf of a branch, provide the branch address.
Month/Year of Withholding: Enter the calendar month and year in which the withholding occurred (not the filing month).
Part I – Remittance Details
Total Amount of Expanded Withholding Tax to be Remitted: Enter the total creditable / expanded withholding tax deducted during the month from income payments such as professional fees, rentals, commissions, and supplier payments. The 0619-E is a remittance form, so it captures the aggregate EWT for the month rather than a per-payee breakdown (the per-payee detail is reported quarterly on Form 1601-EQ).
Add: Penalties (if late) – Surcharge, Interest, Compromise: If filing or remitting after the deadline, add the applicable surcharge, interest, and compromise penalty.
Total Amount Still Due / Remittable: The total amount remitted with the form, including any penalties.
Part II – Rates Withheld
Expanded withholding tax rates vary by income payment under RR 2-98, as amended, for example:
- 5% / 10% on professional and talent fees (depending on the payee's gross receipts)
- 5% on rentals of real and personal property
- 1% on purchases of goods and 2% on purchases of services by Top Withholding Agents
- 10% on certain commissions and other income payments
Apply the correct rate to each payment when computing the EWT; the 0619-E remits the monthly total.
Part III – Certification & Signature
Authorized Representative: The return must be signed by the withholding agent (owner, officer, or authorized representative) authorized to file tax returns for the entity.
Date of Filing: Enter the date the form is submitted to the BIR.
Certification: By signing, the filer certifies that all information is true, correct, and complete. False certification may result in penalties under the NIRC.
Common Filing Errors
- Treating it as final withholding: The 0619-E is for creditable / expanded (EWT) remittance, not final tax. Final withholding is remitted on Form 0619-F.
- Skipping a month because of the quarterly return: The 0619-E is filed for the first two months of each quarter; the third month's withholding is consolidated on the quarterly 1601-EQ.
- Not issuing BIR Form 2307: Each payee from whom EWT was withheld is entitled to a Certificate of Creditable Tax Withheld (Form 2307) to claim the credit on their income tax return.
- Incorrect TIN: Ensure the withholding agent's TIN matches BIR registration to avoid processing delays.
- Late Filing & Payment: Filing after the 10th incurs a 25% surcharge plus 12% annual interest. Set calendar reminders.
- Underpayment: The amount remitted must match the total EWT withheld; underpayment triggers deficiency assessments.
Required Attachments
- Proof of Payment: Official receipt, bank validation, or electronic payment confirmation showing remittance of the expanded withholding tax.
- Supporting Records: Invoices, contracts, and payment schedules supporting the EWT withheld (retained for audit; not filed with the form).
Note: The 0619-E itself does not require an alphalist. The per-payee Alphalist of Income Payments Subjected to Expanded Withholding Tax is filed annually with BIR Form 1604-E (due March 1), and the quarterly detail is reported on Form 1601-EQ.
How to File
Electronic Filing (Recommended):
- eBIRForms: File through the BIR's eBIRForms package and submit the 0619-E electronically. This is the standard method for non-eFPS taxpayers.
- eFPS (Electronic Filing and Payment System): Use eFPS to file and remit simultaneously; eFPS taxpayers follow the staggered eFPS deadlines.
Payment:
- Remit online through eFPS or the eBIRForms payment channels, or over the counter at an Authorized Agent Bank (AAB) of the RDO where registered.
Penalties for Late Filing & Non-Compliance
Late Filing Penalty: 25% of the tax due, plus 12% annual interest on the unpaid tax from the original due date to actual payment (NIRC § 248 and § 249).
Example: If ₱10,000 in expanded withholding tax was due on February 10 but remitted on February 25:
- Surcharge: ₱10,000 × 25% = ₱2,500
- Interest (15 days): ₱10,000 × 12% × (15/365) ≈ ₱49
- Total due: ₱10,000 + ₱2,500 + ₱49 = ₱12,549
Non-Filing Penalty: The BIR may assess a deficiency based on third-party information and impose a compromise penalty for failure to file.
Underpayment Penalty: A shortfall between the EWT withheld and the amount remitted is subject to the same surcharge and interest.
Relationship with the Quarterly Return and Form 2307
The expanded withholding tax remitted monthly on the 0619-E is reconciled on the quarterly BIR Form 1601-EQ, which lists the per-payee detail. Each payee is issued a Certificate of Creditable Tax Withheld at Source (BIR Form 2307), which the payee uses to claim the withholding as a tax credit on their income tax return. Keep these records consistent to avoid audit discrepancies.
Frequently Asked Questions
Q: Is the 0619-E for final or creditable withholding tax?
A: Creditable / expanded (EWT). The final-tax counterpart is BIR Form 0619-F.
Q: Do I file the 0619-E every month?
A: You file it for the first two months of each quarter. The third month's withholding is reported on the quarterly Form 1601-EQ.
Q: What is the difference between 0619-E and 1601-EQ?
A: The 0619-E is the monthly remittance form (no per-payee detail); the 1601-EQ is the quarterly return that consolidates and details the expanded withholding tax by payee.
Q: Can I amend a 0619-E after filing?
A: Yes. File an amended 0619-E (marked "AMENDED") as soon as you discover an error to minimize penalties.
Q: What certificate do I give my payees?
A: Issue each payee a BIR Form 2307 (Certificate of Creditable Tax Withheld at Source) so they can claim the EWT as a credit against their income tax.
Q: If I remit late, do I still file on time?
A: File by the deadline even if remittance is delayed; interest and surcharge apply to the late remittance.