BIR Form 2307 vs BIR Form 0619-E: Certificate or Remittance Return — What's the Difference?
A single withheld peso shows up on two entirely different BIR forms, filed with two different parties, for two different reasons: BIR Form 2307 is the certificate a withholding agent hands to its payee, while BIR Form 0619-E is the return the same withholding agent files with the BIR to actually remit the tax. Businesses new to withholding compliance sometimes treat the two as interchangeable proof of the same thing — they are not, and confusing them is a common source of mismatched books between what a payee claims as tax credit and what the BIR’s records actually show as remitted.
This guide separates the two clearly. For the full detail on each, see What Is BIR Form 2307 and When Must You Issue It? and What Is BIR Form 0619-E and When Must You File the Monthly EWT Remittance?.
Generate the Form 2307 Certificate Your Payee Needs FREE →BIR Form 2307 and BIR Form 0619-E at a glance #
The clearest way to separate the two is by audience: BIR Form 2307 goes to the payee; BIR Form 0619-E goes to the BIR. Everything else about how the two differ — who prepares each, how often, and what it proves — follows from that single distinction.
| BIR Form 2307 | BIR Form 0619-E | |
|---|---|---|
| Full name | Certificate of Creditable Tax Withheld at Source | Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded) |
| Goes to | The payee (supplier, contractor, lessor, professional) | The BIR |
| Purpose | Proves to the payee how much tax was withheld from a specific payment | Remits the withholding agent’s total EWT collections to the government |
| Prepared by | The withholding agent, per payee | The withholding agent, consolidating all payees |
| Frequency | Typically per payment or per quarter, on request or as a matter of course | Monthly, but only for the first two months of each calendar quarter |
| The payee ever sees it? | Yes — it is the payee’s own proof of tax credit | No — it stays between the withholding agent and the BIR |
| What replaces it in the third month of a quarter | N/A — 2307 issuance is independent of the monthly/quarterly filing cycle | BIR Form 1601-EQ, the quarterly consolidation return |
Why a business needs both, not just one #
BIR Form 0619-E without a corresponding BIR Form 2307 leaves the payee with no proof they can use to claim the credit on their own return; BIR Form 2307 without an actual 0619-E remittance behind it is a certificate that promises a credit the government never received. The two only function correctly together — the withholding agent’s remittance is what makes the payee’s certificate real, and the certificate is what lets the payee actually use the remittance the agent already made.
Worked example: A marketing agency pays a freelance graphic designer ₱50,000 for a March 2026 project, withholding 10% expanded withholding tax (₱5,000) as a professional fee payment under RR No. 11-2018. Two separate things happen from that one payment:
| Step | Form | What it does |
|---|---|---|
| 1 | BIR Form 0619-E (filed by the agency in April, covering March) | Remits the ₱5,000 to the BIR as part of the agency’s total EWT for that month, across all its payees |
| 2 | BIR Form 2307 (issued by the agency to the designer) | Certifies to the designer that ₱5,000 was withheld from their ₱50,000 fee, which they attach to their own quarterly income tax return as a tax credit |
The designer never files or sees the agency’s Form 0619-E. The agency never sends its Form 2307 to the BIR as a standalone filing — it is the designer’s document to keep and use.
Where BIR Form 1601-EQ fits into the same picture #
BIR Form 0619-E only covers the first two months of a calendar quarter; the third month’s expanded withholding, along with the two prior months already remitted via 0619-E, is consolidated onto BIR Form 1601-EQ — a quarterly return that does not replace the certificate obligation either. Whether a payee’s withholding for a given quarter was remitted across two 0619-E filings and one 1601-EQ, the withholding agent still owes that payee a BIR Form 2307 reflecting the full quarter’s withholding. For the complete monthly-versus-quarterly breakdown across all withholding types, see BIR Form 0619-E vs 1601-C vs 1601-EQ vs 1601-FQ.
Frequently asked questions #
What is the difference between BIR Form 2307 and BIR Form 0619-E? #
BIR Form 2307 is the Certificate of Creditable Tax Withheld at Source, issued by a withholding agent directly to its payee as proof of the tax withheld from a specific payment. BIR Form 0619-E is the Monthly Remittance Form for Creditable Income Taxes Withheld, filed by the same withholding agent with the BIR to remit the total expanded withholding tax collected from all payees for the first two months of each quarter.
Do I issue BIR Form 2307 every time I file BIR Form 0619-E? #
Not necessarily on the same monthly cycle. BIR Form 0619-E is filed monthly for the first two months of a quarter, but a withholding agent typically issues BIR Form 2307 to a payee on request or at the end of each quarter, once the full quarter’s withholding — spanning two 0619-E filings plus the third month reported on 1601-EQ — is known and can be certified in one certificate.
If a company never files BIR Form 0619-E, is the BIR Form 2307 it issues still valid? #
The certificate itself can still be filled out and given to the payee, but it only reflects a real tax credit if the withholding agent actually remitted the corresponding amount to the BIR through 0619-E and 1601-EQ. A payee who claims a BIR Form 2307 credit that traces back to tax the withholding agent never remitted risks the BIR disallowing that credit on audit, since the government never received the funds the certificate claims were withheld.
Who keeps BIR Form 0619-E — the payor or the payee? #
BIR Form 0619-E is filed and retained by the withholding agent (the payor) alone; the payee never sees or receives a copy of it. The payee’s only proof of withholding is the BIR Form 2307 certificate the payor separately issues.
Does BIR Form 0619-E cover the same withholding tax types as BIR Form 2307? #
Yes, when the payment is subject to expanded or creditable withholding tax — professional fees, rent, contractor payments, and similar business payments — both forms trace back to the same NIRC-based withholding rules under Revenue Regulations No. 2-98 as amended by RR No. 11-2018. Final withholding tax payments instead pair BIR Form 2306 with BIR Form 0619-F, not 0619-E.
Summary #
BIR Form 2307 and BIR Form 0619-E are two sides of the same expanded withholding tax — the certificate that proves withholding to the payee, and the monthly return that actually remits it to the BIR. A withholding agent needs both to stay compliant: filing 0619-E without issuing 2307 leaves payees unable to claim their credit, and issuing 2307 without the matching 0619-E remittance behind it creates a certificate the BIR’s own records don’t support. See What Is BIR Form 2307 and When Must You Issue It? for the certificate’s full requirements.