BIR Form 0619-E vs BIR Form 0619-F: Which Monthly Remittance Return Applies to You?
BIR Form 0619-E and BIR Form 0619-F are both monthly remittance returns for tax withheld at source, but they cover two different categories of withholding tax: 0619-E remits expanded (creditable) withholding tax, and 0619-F remits final withholding tax. Both were introduced under Revenue Regulations (RR) No. 11-2018 implementing the TRAIN Law, replacing the earlier monthly remittance structure, and a business can need to file one, the other, or both in the same month depending on what kinds of payments it made.
For how creditable and final withholding differ at the certificate level, see Creditable vs Final Withholding Tax: What’s the Difference?; for the quarterly counterpart these monthly forms feed into, see BIR Form 1701Q filing guidance and the RELIEF, SAWT, and QAP comparison.
Never Mix Up Your Monthly Remittance Again FREE →Both forms exist to carry out the same statutory duty, captured in the title the NIRC itself gives this part of the withholding chapter:
“Returns and Payment of Taxes Withheld at Source.”
That is the heading of Section 58 of the Tax Code, as amended — the provision requiring every amount withheld under Section 57 to be covered by its own return and remitted to the BIR. BIR Form 0619-E and BIR Form 0619-F are the current monthly return forms implementing that duty for the two different withholding categories Section 57 creates.
What each form actually remits #
The split between the two forms mirrors the broader creditable-versus-final withholding distinction that runs through the whole withholding tax system — 0619-E is the monthly remittance for amounts a payee will later claim as a credit, and 0619-F is for amounts that already represent the full and final tax on that income.
| BIR Form 0619-E | BIR Form 0619-F | |
|---|---|---|
| Full name | Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded) | Monthly Remittance Form of Final Income Taxes Withheld |
| Covers | Expanded withholding tax (EWT) on professional fees, rent, contractor payments, and similar income payments | Final withholding tax on interest on bank deposits and deposit substitutes, certain royalties, dividends, and other final-tax income |
| Certificate the payee eventually gets | BIR Form 2307 | BIR Form 2306 |
| Filed for | The 1st and 2nd month of each quarter | The 1st and 2nd month of each quarter |
| Not filed for | 3rd month of the quarter (consolidated into BIR Form 1601-EQ) | 3rd month of the quarter (consolidated into BIR Form 1601-FQ) |
Why the distinction matters for which form you file #
A business files 0619-E if it made payments subject to expanded withholding tax that month, 0619-F if it made payments subject to final withholding tax, and both if it made both kinds of payments. A typical professional services firm or trading business, for example, usually only needs 0619-E, since its withholdable payments are mostly to suppliers, contractors, and professionals under expanded withholding tax. A business that also pays interest on related-party loans, or distributes certain dividends, would additionally need 0619-F for any month those final-tax payments occurred.
Filing deadlines #
Both forms generally follow the same deadline structure, differing only by whether the filer is on eFPS or not.
- Non-eFPS filers: on or before the 10th day of the month following the month the withholding was made, for the 1st and 2nd months of each quarter.
- eFPS filers: on a staggered schedule by industry grouping under RR No. 26-2002, generally by the 15th day of the following month.
- 3rd month of the quarter: neither 0619-E nor 0619-F is filed; that month’s withholding is instead consolidated into the quarterly BIR Form 1601-EQ (expanded) or BIR Form 1601-FQ (final) return.
Worked example: a business that needs both forms in the same month #
A mid-sized trading company pays a supplier ₱200,000 for contracted logistics services in March, correctly withholding 2% expanded withholding tax (₱4,000). The same month, it also pays ₱50,000 in interest on a related-party loan, withholding the 20% final tax on that interest (₱10,000).
| Payment | Type | Tax withheld | Form filed |
|---|---|---|---|
| ₱200,000 logistics fee | Expanded (creditable) withholding | ₱4,000 | BIR Form 0619-E |
| ₱50,000 related-party interest | Final withholding | ₱10,000 | BIR Form 0619-F |
Because March is the third month of Q1, neither monthly form actually applies here — both amounts would instead be consolidated into the quarterly BIR Form 1601-EQ and BIR Form 1601-FQ for Q1. If the same two payments had occurred in January or February instead, the company would file both 0619-E (for the ₱4,000) and 0619-F (for the ₱10,000) separately for that month, since each form tracks its own category of withholding independently.
Frequently asked questions #
Does every withholding agent file both BIR Form 0619-E and BIR Form 0619-F? #
Only if the business actually made both kinds of withholdable payments that month. A business that only pays professional fees and contractor services (creditable withholding) files 0619-E; a business that, say, pays final-tax-covered interest on related-party loans in addition to its usual EWT payments would file 0619-F as well for that month.
Do I still file 0619-E if I had no withholdable payments that month? #
Generally yes. A registered withholding agent is expected to file a nil or zero-remittance BIR Form 0619-E (or 0619-F) for a month with no withholdable transactions, rather than simply skipping the filing, since the obligation to file attaches to the registration, not only to months with activity.
What replaced these forms for the third month of each quarter? #
Neither 0619-E nor 0619-F is filed for the third month of a quarter. Instead, that month’s expanded withholding is consolidated into the quarterly BIR Form 1601-EQ, and that month’s final withholding into BIR Form 1601-FQ, both filed on a quarterly schedule rather than monthly.
What’s the deadline difference between eFPS and non-eFPS filers for these forms? #
Non-eFPS filers generally file both forms on or before the 10th day of the month following the month withholding was made. eFPS filers file on a staggered schedule, generally by the 15th day of the following month, with the exact date depending on the industry grouping under Revenue Regulations No. 26-2002.
Which specific income payments usually require 0619-F instead of 0619-E? #
Final withholding tax items — interest on bank deposits and deposit substitutes, royalties paid to individuals, certain dividends, and other income specifically subject to final withholding tax under the NIRC — are reported through 0619-F. Professional fees, rental, and most ordinary contractor or supplier payments fall under expanded (creditable) withholding tax and go through 0619-E instead.
Summary #
BIR Form 0619-E remits expanded (creditable) withholding tax, feeding into the BIR Form 2307 certificates payees later claim as a credit; BIR Form 0619-F remits final withholding tax, feeding into BIR Form 2306 certificates that already represent a full and final tax. Both are filed only for the first two months of each quarter — the third month rolls into the quarterly 1601-EQ or 1601-FQ instead — and a business files whichever form, or both, match the withholding it actually made that month. For the certificate-level distinction underlying this split, see Creditable vs Final Withholding Tax: What’s the Difference?.