BIR Form 0619-E is a monthly remittance form issued by the Bureau of Internal Revenue (BIR) that taxpayers use to remit creditable income taxes withheld under the expanded withholding tax (EWT) system. This form covers the first two months of each quarter and must be filed on or before the 10th day of the following month.

Core Features

Monthly remittance of expanded withholding taxes deducted from payments to sellers
Creditable tax that reduces the payee's annual income tax liability
Prerequisite filing before the quarterly return (BIR Form 1601-EQ)
Electronic filing via eBIRForms, eFPS, or accredited tax software providers

Who Must File BIR Form 0619-E?

All taxpayers engaged in business or self-employment who act as withholding agents must file this form. You must file if you deducted EWT from payments such as:

Rent payments to lessors
Professional fees to lawyers, accountants, and consultants
Commissions to agents and brokers
Contractor fees for services rendered

If you are classified as a Top Withholding Agent (TWA), you must also withhold 1% on purchases of goods and 2% on purchases of services exceeding PHP 10,000 or from regular suppliers.

Filing Deadlines

BIR Form 0619-E covers only the first two months of each quarter. The third month's EWT is consolidated into the quarterly return.

Month Covered	Filing Deadline
January	February 10
February	March 10
April	May 10
May	June 10
July	August 10
August	September 10
October	November 10
November	December 10

How It Works

Withhold tax – Deduct the applicable EWT rate from payments to your suppliers or service providers
Issue BIR Form 2307 – Provide the payee a Certificate of Creditable Tax Withheld at Source
File BIR Form 0619-E – Submit the form electronically by the 10th of the following month
Pay the tax due – Remit the total EWT via Authorized Agent Banks (AABs), eFPS, or online payment channels
Credit against quarterly return – The amounts paid via 0619-E reduce your BIR Form 1601-EQ liability

Use Cases

Real estate brokerages remitting EWT on commission payments to agents
Property developers withholding tax on professional fees paid to architects, engineers, and contractors
Businesses paying rent for office or commercial space
Companies engaging consultants or freelance professionals

Integration

For Philippine real estate businesses using platforms like iRealtee, BIR Form 0619-E integrates with withholding tax management and BIR tax reports features. Automated systems can track EWT deductions from commission payments and generate the required forms for timely filing.

BIR Form 0619-E