BIR Form 0619-E – Monthly Remittance of Creditable Income Taxes Withheld (Expanded)

A BIR Form 0619-E – Monthly Remittance of Creditable Income Taxes Withheld (Expanded) in the Philippines records the financial details the tax authority requires to determine what is owed for the period.

Expanded Withholding Tax in the Philippines is a creditable tax withheld at source by the income payor (the withholding agent) from the income payee. The withheld amount is not a final tax — it is a prepayment of the payee's income tax liability, creditable against the payee's income tax due in their annual ITR (BIR Form 1701 or 1702). The EWT rates vary by income type: 10% or 15% on professional fees (10% for payees with annual gross income not exceeding PHP 3,000,000; 15% for those exceeding PHP 3,000,000); 5% on gross rental payments on real property to non-individuals; 2% on contractors and subcontractors; 1% on payments to agricultural suppliers.

BIR Form 0619-E covers the first two months of each calendar quarter — January and February for Q1; April and May for Q2; July and August for Q3; October and November for Q4. The 3rd month of each quarter is covered by BIR Form 1601-EQ (Quarterly Remittance of Creditable Income Taxes Withheld — Expanded), which consolidates the quarter. BIR Form 0619-E is due on the 10th day of the following month for manual filers under Section 80(B) of the NIRC, and on the 15th day for eFPS-enrolled taxpayers under BIR Revenue Regulations No. 26-2002.

The legal framework governing the BIR Form 0619-E – Monthly Remittance of Creditable Income Taxes Withheld (Expanded) in Philippines draws on several key statutes and regulatory bodies. Under Philippine law, the Civil Code of the Philippines (Republic Act No. 386) governs contractual obligations. The Revised Corporation Code (Republic Act No. 11232) regulates corporate entities through the Securities and Exchange Commission (SEC). The Labor Code of the Philippines (Presidential Decree No. 442) and Department of Labor and Employment (DOLE) govern employment matters. The Data Privacy Act of 2012 (Republic Act No. 10173) and the National Privacy Commission (NPC) protect personal data. The Bureau of Internal Revenue (BIR) administers tax obligations under the National Internal Revenue Code. Parties executing a BIR Form 0619-E – Monthly Remittance of Creditable Income Taxes Withheld (Expanded) in Philippines should confirm the document reflects current law, including any amendments enacted since the original drafting date. The National Internal Revenue Code (RA 8424) sets the foundational requirements.

BIR Form 0619-E must be filed monthly by all withholding agents in the Philippines who made income payments subject to Expanded Withholding Tax during the preceding month.

BIR Form 0619-E is required when a corporation or business pays professional fees to a licensed professional — such as a lawyer, doctor, CPA, engineer, or architect — and is required to withhold 10% or 15% EWT on the professional fee under BIR Revenue Regulations No. 2-98 and its amendments. The withholding agent remits the withheld tax via BIR Form 0619-E and issues BIR Form 2307 to the professional.

BIR Form 0619-E is required when a business entity pays rent to a landlord for commercial or industrial space and withholds 5% EWT on the gross rental amount under BIR Revenue Regulations No. 12-2001. Both individual and corporate lessors are subject to creditable withholding on rental income.

BIR Form 0619-E is required for general contractors and subcontractors receiving payments from project owners — the project owner withholds 2% EWT on progress billings and final payments under BIR Revenue Regulations No. 2-98, Section 2.57.2.

BIR Form 0619-E is required for corporations designated as Top Withholding Agents (TWAs) by the BIR under BIR Revenue Regulations No. 12-2020 — TWAs must withhold 1% (goods) or 2% (services) EWT on all local purchases, regardless of the supplier's size.

BIR Form 0619-E is filed for months 1 and 2 of each quarter only. For month 3 (March, June, September, December), taxpayers file BIR Form 1601-EQ instead.

Parties in Philippines should prepare a BIR Form 0619-E – Monthly Remittance of Creditable Income Taxes Withheld (Expanded) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under Philippine law, the Civil Code of the Philippines (Republic Act No. 386) governs contractual obligations. The Revised Corporation Code (Republic Act No. 11232) regulates corporate entities through the Securities and Exchange Commission (SEC). The Labor Code of the Philippines (Presidential Decree No. 442) and Department of Labor and Employment (DOLE) govern employment matters. The Data Privacy Act of 2012 (Republic Act No. 10173) and the National Privacy Commission (NPC) protect personal data. The Bureau of Internal Revenue (BIR) administers tax obligations under the National Internal Revenue Code. Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.

A complete BIR Form 0619-E for the Philippines must include the following essential information.

Withholding Agent Information: Full registered name, TIN, RDO number, and complete business address of the withholding agent — the entity making the income payment and deducting the EWT. The ATC (Alphanumeric Tax Code) for each type of EWT transaction must be correctly identified from BIR Revenue Regulations No. 2-98 and its amendments.

Return Period: The specific month for which EWT was deducted — e.g., income payments made in January 2024, with BIR Form 0619-E due February 10 (manual) or February 15 (eFPS).

ATC Codes and EWT Amounts: For each type of income payment subject to EWT, state the ATC code, total amount of income payments for the month, and the EWT withheld. Common ATC codes: WE 010 (professional fees, 10%); WE 011 (professional fees, 15%); WE 020 (rental payments, 5%); WE 150 (contractors, 2%); WI 010 (goods purchased, 1% — TWA rule).

Total EWT Remitted: The aggregate EWT withheld from all payees during the month, payable simultaneously with the filing of BIR Form 0619-E through the AAB or online payment channels.

BIR Form 2307 Obligation: The withholding agent must issue BIR Form 2307 (Certificate of Creditable Tax Withheld at Source) to each payee within 20 days after the end of the month when EWT was withheld, or on the date agreed by the parties under BIR Revenue Regulations No. 2-98. The payee uses BIR Form 2307 as a tax credit against their income tax in their annual ITR.

Additional compliance elements for a BIR Form 0619-E – Monthly Remittance of Creditable Income Taxes Withheld (Expanded) used in Philippines include: Under Philippine law, the Civil Code of the Philippines (Republic Act No. 386) governs contractual obligations. The Revised Corporation Code (Republic Act No. 11232) regulates corporate entities through the Securities and Exchange Commission (SEC). The Labor Code of the Philippines (Presidential Decree No. 442) and Department of Labor and Employment (DOLE) govern employment matters. The Data Privacy Act of 2012 (Republic Act No. 10173) and the National Privacy Commission (NPC) protect personal data. The Bureau of Internal Revenue (BIR) administers tax obligations under the National Internal Revenue Code. Forms-legal.com provides this template as a starting point for Philippines-compliant documentation.