What Is BIR Form 0619-E and When Must You File the Monthly EWT Remittance?

BIR Form 0619-E is the Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded) — the return a withholding agent files each month to remit expanded withholding tax (EWT) deducted from business payments such as professional fees, rent, and commissions. Introduced under Revenue Regulations (RR) No. 11-2018 to simplify TRAIN-era monthly filing, it’s due on the 10th day of the following month (15th for eFPS filers), but only for the first two months of each quarter.

This guide covers who must file BIR Form 0619-E, its deadline, why it only appears in two of every three months, the zero-remittance filing rule, and a worked example showing how it feeds into the quarter’s BIR Form 2307 certificates.

Who must file BIR Form 0619-E? #

Any withholding agent required to deduct expanded withholding tax under Revenue Regulations No. 2-98, as amended by RR No. 11-2018, must file BIR Form 0619-E for each of the first two months of a quarter in which it made a payment subject to EWT — regardless of whether the agent itself is VAT-registered.

Typical filers include:

• Corporations and other businesses paying professional fees, rent, or commissions to suppliers
• Self-employed individuals and professionals engaged in trade or business who make payments subject to EWT
• Government offices and agencies making payments subject to expanded withholding tax
• Any of the Top Withholding Agents required to withhold on their purchases of goods and services

The payments covered are the same ones documented on BIR Form 2307 — rent, professional and talent fees, commissions, and similar business income payments subject to EWT.

When is BIR Form 0619-E due, and why only two months a quarter? #

BIR Form 0619-E is due on the 10th day of the month following the month withholding was made, or the 15th day for taxpayers enrolled in eFPS — but only for the first two months of each calendar quarter. The structure exists because the third month of each quarter is instead covered by the quarterly BIR Form 1601-EQ, which also consolidates the two 0619-E remittances already paid earlier that quarter into a single quarterly total.

Practically, this means a withholding agent files three returns per quarter — two Form 0619-E filings and one Form 1601-EQ — rather than three separate monthly returns for expanded withholding tax.

Do I still file if there’s nothing to remit? #

Yes — RR No. 11-2018 requires a “zero remittance” BIR Form 0619-E even in a month where no EWT was actually withheld. A withholding agent doesn’t get to skip the filing just because it made no payments subject to EWT that month; the return itself still has to be submitted on time, showing zero tax due. Treating a quiet month as “nothing to file” is a common way agents unintentionally miss a required return.

Worked example: a quarter’s worth of 0619-E and 1601-EQ #

A worked example shows how the two monthly remittances and the quarterly return fit together. Suppose a company withholds EWT on a professional fee in January and on rent in February, then makes no EWT-covered payment in March:

At quarter-end, the company files BIR Form 1601-EQ, reporting the full quarter’s EWT (₱11,500) and crediting the ₱11,500 already remitted through the two 0619-E filings — leaving nothing further payable for the quarter itself, since March had no withholding. Alongside the 1601-EQ, the company also attaches its Quarterly Alphalist of Payees and issues a BIR Form 2307 to each payee (the consultant and the lessor) documenting the tax withheld from their specific payment — the certificate a payee then uses to claim the credit on their own return.

Frequently asked questions #

What is BIR Form 0619-E? #

BIR Form 0619-E is the Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded) — the return a withholding agent files each month to remit expanded withholding tax (EWT) deducted from payments like professional fees, rent, and commissions, introduced under Revenue Regulations No. 11-2018 to implement the TRAIN Law.

When is BIR Form 0619-E due? #

Non-eFPS filers must file and remit BIR Form 0619-E on or before the 10th day of the month following the month the withholding was made. Taxpayers enrolled in eFPS have until the 15th day of the following month, per Revenue Regulations No. 11-2018.

Do I file BIR Form 0619-E every month of the year? #

No. BIR Form 0619-E is filed only for the first two months of each calendar quarter. The third month’s expanded withholding tax is instead reported and remitted through the quarterly BIR Form 1601-EQ, which also consolidates the two prior 0619-E remittances for that quarter.

Do I still have to file BIR Form 0619-E if I withheld nothing that month? #

Yes. Revenue Regulations No. 11-2018 requires withholding agents to file BIR Form 0619-E even when there is zero remittance for the month, rather than skipping the filing entirely.

Does BIR Form 0619-E replace BIR Form 2307? #

No. BIR Form 0619-E is the withholding agent’s own monthly remittance return filed with the BIR; BIR Form 2307 is the certificate issued separately to each payee as proof of the tax withheld from their specific payment. Both are required — 0619-E remits the tax, 2307 documents it to the payee.

Summary #

BIR Form 0619-E is the monthly half of expanded withholding tax compliance — due the 10th (or 15th for eFPS filers) of the following month, filed for only the first two months of each quarter, and still required even at zero remittance. The third month rolls into BIR Form 1601-EQ, which credits the two 0619-E payments already made and reconciles against the BIR Form 2307 certificates issued to each payee for the quarter.