Published: April 17, 2019
Bureau of Internal Revenue (BIR) released a new BIR Form called 0619-E or the Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded). BIR Form 0619-E is a remittance form used for remittance of expanded withholding taxes, as mentioned within the provisions of Revenue Regulations No. 11-2018.
Who must file?
- Individual or non-individual – who withhold and deduct taxes on income payments subject to Expanded/Creditable Withholding Taxes.
- Corporations who are required to withhold and remit the tax the form shall be made in the name of the corporation, and shall be signed and verified by the president, vice-president, or any authorized officer.
- Government agencies, or government-owned and government-controlled corporations is the withholding agent, the form shall be signed by the employee appropriately assigned for the purpose.
When and Where should the new form be filed?
The new BIR Form 0619-E shall be filed on or before the tenth (10th) day of the following month which withholding was made. This shall be filed for the first two (2) months of each calendar quarter.
The form shall be filed with an Authorized Agent Bank (AAB) of the Revenue District Office (RDO).
All information in the form must be properly filled-out. As they say, it’s better late than never but it’s always the best to be on time! There is business software in the Philippines that automatically generates BIR Form 0619E.