Monthly Remittance Form is used by withholding agents to remit the expanded withholding tax that they deducted. With Taxumo, you can easily prepare, file, and pay your BIR Form 0619E online!
Full Name | Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded) |
Issued by | Bureau of Internal Revenue (BIR) |
Current Version | January 2018 (ENCS) |
Who must File | This is filed by Withholding Agents (business owners/professionals) who have withheld taxes from payments like: Office/Booth Rent (5% EWT) Professional Fees to doctors, lawyers, or designers (5% or 10% EWT) Contractors or Suppliers (if you are a Top Withholding Agent) |
VAT Threshold | Not Applicable. Your obligation to withhold tax is based on whether you are a registered withholding agent on your Form 2303 (COR), regardless of whether you are VAT or Non-VAT. |
Filing Channel | eFPS, eBIRForms, or online tax software providers (TSPs) like Taxumo. |
*Dates above are the Bureau of Internal Revenue’s (BIR) official deadlines. Taxumo sets its deadlines 2-3 days prior to ensure your filings are processed and submitted on time.
Withholding tax on compensation is computed using the BIR withholding tax tables, which are based on the employee’s taxable income, compensation level, and applicable tax bracket. Employers must deduct the correct amount from salaries before paying employees.
Compensation includes salaries, wages, bonuses, commissions, overtime pay, allowances, and other taxable employee benefits. Employers are responsible for withholding the correct tax before releasing these payments.
Withholding tax on compensation applies to employee salaries and wages, while Expanded Withholding Tax (EWT) applies to payments made to suppliers, professionals, contractors, and service providers.
Yes. Employers must issue BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld) to employees at the end of the year or upon separation from employment.
Yes. If there is an error, employers may file an amended return through eBIRForms or eFPS and pay any additional taxes or penalties if applicable.
Employers should keep payroll records, withholding tax calculations, employee tax declarations, and copies of BIR Form 2316, which may be required during BIR audits or tax verification.
Yes. Employers can file the form through eBIRForms or eFPS, or use platforms like Taxumo to prepare, file, and pay BIR Form 0619C online.
Automate your tax filing with Taxumo. Easily calculate your taxes, generate BIR forms and e-invoices, and track your cash flow in real-time. Pay your dues via e-wallet, card, or installments—anytime, anywhere, on any device.
Join 100,000+ users who trust the #1 online tax tool. File in minutes, get expert guidance, and pay in flexible installments.