BIR Form 0619E is a monthly remittance form used to file and remit income taxes withheld from the income payees.
This form is similar to BIR Form 1601C in the sense that it is also used for withholding income taxes from income payees. The only difference between the two is that BIR Form 1601C is only used to withhold income taxes from your employees. Meanwhile, BIR Form 0619E is normally used for all income payees except employees.
In this guide, I’ll show you the proper way of accomplishing the BIR Form 0619E and paying (remitting) the tax dues to the BIR using GCash and PayMaya.
eBIR.me
You can use the table of contents to navigate to the part you want to read.
And without a long introduction, let’s dive in.
Table of Contents
- Understanding the Withholding Process
- BIR Form 0619E Deadline
- How to File BIR Form 0619E Expanded Withholding Tax Using eBIRForms?
- How to Pay BIR Form 0619E Expanded Withholding Tax Remittance Return Using GCash and PayMaya?
- Frequently Asked Questions?
Understanding the Withholding Process
The withholding process is a shifting of tax collection from the BIR to the withholding agent. In the withholding process, there are three parties involved. These parties are the withholding agent, the income payee, and the BIR itself.
Withholding Agent
The withholding agent (is a person) can be individual or non-individual. This person will withhold a portion of their income paid to the income payee. If you have a tax type of Withholding Tax (OTH) in your Certificate of Registration, then you’re a withholding agent.
Income Payee
The income payee can also be an individual or non-indiviual. This person receives his income from the withholding agent which is also the income payor, net of withholding tax. The income payee will record this withheld portion as a Prepaid Tax Asset in its book. This prepaid tax asset can be used later on by the income payee to reduce his income tax payable when filing his income tax return. The BIR Form 2307 is issued by the withholding agent as proof that a withholding process has transpired between the two parties.
Bureau of Internal Revenue
The withholding agent will record the withheld portion as an Expanded Withholding Tax Liability in his book. The withholding agent is responsible for remitting that withheld portion to the BIR. That will be the time to use the BIR Form 0619E.
In the process explained above, you notice that instead of the BIR collecting taxes, the withholding process is shifted to the withholding agent. This means additional workloads to us (withholding agents). And failure to do so will result in penalties.
Example
Juan performs professional services to the private company. He is not an employee of the company but the company is required to withhold income tax from his income payment. The company pays him P30,000 per session.
In the problem above, Juan is the income payee and the private company is the withholding agent. Instead of the private company paying him the whole amount of P30,000, it will only pay him P29,400 (net of 2% withholding tax) accompanied by a BIR Form 2307 indicating the amount withheld which is P600 (2% x P30,000).
Juan will treat record this P600 as a prepaid tax asset in his book of accounts while the private company will record this amount as expanded withholding tax liability.
The private company will then remit this amount to the BIR before the deadline of filing and payment of the BIR Form 0619E.
BIR Form 0619E Deadline
The withholding tax remittance form shall be filed and the tax remitted on or before the tenth (10th) day following the month in which withholding was made. If the withholding was made on January 1, then the amount withheld shall be remitted on or before February 10 of the same year provided that BIR Form 0619E was properly filed and received by the BIR.
In other words, you’ll be filing the BIR Form 0619E on a monthly schedule. You’ll also pay or remit the withheld tax if any.
eFPS-filers will file and pay their BIR Form 0619E based on their respective groupings. Meanwhile, eBIRForms filer will uniformly follow the deadline above.
How to File BIR Form 0619E Expanded Withholding Tax Using eBIRForms?
For filing an expanded withholding remittance return, you need to download and install eBIRForms on your laptop or personal computer.
Maybe you want to ask me if you are required to file tax returns using eBIRForms. For complete answers, you may read the articles below.
Recommended Reading: Am I Required to File Tax Returns Using eBIRForms?
But to make the conversation easier, yes, you are probably required.
Now let’s dive into the actual filing.
Step 1: Open eBIRForms
You can open your eBIRForms using the desktop shortcut present (of course) on the desktop.) You can also open eBIRForms by locating it in the start menu and clicking eBIRForms.
Recommended Reading: How to Install eBIRForms and Setup Your Company File
Recommended Reading: How to Setup Your Company File in eBIForms?
Recommended Reading: How to Create eBIRForms Desktop Shortcut
Step 2: Input Your 9-digit TIN and 3-digit Branch Code
Click the first box under the TIN field and start typing your TIN. Press the TAB on your keyboard to jump to another box. After you’ve successfully inputted your TIN and branch code, the company file you’ve set up will populate the field required.
Step 3: Choose BIR Form 0619E in the Dropdown List
Under the List of BIR Forms >> select the BIR Form 0619E – Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded).
The BIR Form 0619E is right under the BIR Form 0605.
Step 4: Click Fill Up
After selecting the form, click the fill-up button beside the dropdown list.
A popup will show. Click OK to close it.
Wait for the application to load the BIR Form 0619E. It may take some time to load it. Sometimes, it will hang but don’t close the eBIRForms and wait for it.
Step 5: Fill Up the BIR Form 0619e
Using eBIRForms, you can easily fill up the BIR Form 0619E because some fields are already preloaded with your background information. This form has two pages. Don’t worry as this is not going to be difficult. Follow the guidance below for your reference.
Example: Let’s say you’re filing for January 2022.
1. For the Month Of
Choose January 2022 as an example.
2. Due Date
This is automatically determined by the eBIRForms based on the input in Item #1.
3. Amended Return?
Choose No if first time filing and Yes if this is for amendment.
4. Any WithheldTaxes?
If you have expanded withholding tax to remit to the BIR, select Yes. If you’re filing a zero-payment return or just for compliance, select No. If you select Yes, you must fill up Item #14 of the BIR Form 0619E. This is particularly the amount of tax you’ll remit. If you select No, the said item number will be greyed out and disabled.
5 – 11 and 13 No Need to Fillup
There’s no need to put anything from Item #5 to #11. eBIRForms will do this for you.
Recommended Reading: How to Setup Your Company File in eBIForms?
12. Category of Withholding Agent
If you are not a government corporation or agency, select Private. You don’t even have to think about it. I also presumed that you (the one reading this article) are a private organization.
14. Amount of Remittance
If you selected Yes in Item #4, put the amount of remittance here. Otherwise, proceed to the next step.
Step 6: Validate the BIR Form 0619e
After you supplied all the necessary information, click the validate button. The eBIRForms will now validate if there is missing information.
If there is no error, the popup will appear saying validation successful. Click OK to close the popup.
Make sure that your BIR Form 0619E is properly filled up. Double-check the data and make sure they are correct and accurate to avoid issues in the future.
Validating the BIR Form 0619E does NOT mean all the data you inputted is correct and does match with the BIR database. It only means that the fields have values. But eBIRForms will not check whether those values are correct or not.
For example, you can input a fictional address, TIN, or even put a wrong date. With all of these, it will still say validation successful. But in reality, these are all wrong. So a final reminder is that you check the information you supplied and correct them if they are wrong. You can click the edit button to modify the form.
Step 7: Submit the the BIR Form 0619E
Before you submit the BIR Form 0619E, make sure you have a stable internet connection. Also, make sure that you have entered an active and valid email address. BIR will send you a notification to your email once they received your eBIRForms submission.
Now that you’re sure of the information you supplied. It’s time to click the Submit / Final Copy button to submit online.
A popup will appear. Click ok to proceed with the submission. On the next page, you need to agree to the terms and conditions of the eBIRForms. Click ok to continue.
Wait for the process to complete. You’ll receive a popup message saying Submission Successful just like below.
If you have received an error message while filing BIR Form 0619E in the eBIRForms, you’ll need to repeat the submission process. Make sure you have a stable internet connection for the transaction to push through.
Usually, you’ll receive the email confirmation from the BIR after a couple of minutes or hours. This is usually the case but I don’t know with the others. It will still depend on the situation.
This email confirmation will serve as proof that the BIR has received your online submission of BIR Form 0619E.
How to Pay BIR Form 0619E Expanded Withholding Tax Remittance Return Using GCash and PayMaya?
Now that you have received the email confirmation, you need to pay the tax due. In this guide, I will just teach you how to pay it using GCash and PayMaya.
Pay the BIR Form 0619E Expanded Withholding Tax Remittance Return Using GCash
Step 1. Open the GCash App.
Step 2. Click Pay Bills.
Step 3. Click Government.
Step 4. Click BIR.
Step 5. Fill up the payment form.
For your reference, these are the exact data to be entered for BIR Form 0619E.
Please input your actual TIN. Note that if you have a branch, the branch code will be 00001 or 00002, and so on. The branch code is not the same as the RDO code.
Step 6. Click Next and Pay the Amount Due.
Step 7. Save and Download Your Receipt.
Pay the BIR Form 0619E Percentage Tax Using PayMaya
Step 1. Open the PayMaya App.
Step 2. Click Pay Bills.
Step 3. Click Government.
Step 4. Click Bureau of Internal Revenue.
Step 5. Fill up the payment form.
For your reference, these are the exact data to be entered for BIR Form 0619E percentage tax return.
Please input your actual TIN. Note that if you have a branch, the branch will be 00001 or 00002, and so on.
You should also input your RDO. You can find this in your COR. Just look at the header part.
Pay BIR Form 0619E Using PayMaya
Please ignore the red error. I don’t have sufficient funds at the time of writing this article.
Step 6. Click Continue and Pay the Amount Due.
Step 7. Save and Download Your Receipt.
Frequently Asked Questions?
Here are some of the frequently asked questions that needed to be answered.
What is the Return Period for BIR 0619E in GCash and PayMaya?
Do I need to Go to BIR to Have my BIR Form 0619E Stamped?
Do I still need to print BIR Form 0619E after filing using eBIRForms?
Other Related Articles:
- Install eBIRForms And Setup Your Company in 3 Easy Steps
- BIR Form 1601C Filing and Payment (A Complete Guide)
- BIR Form 2551Q Percentage Tax Filing and Payment (A Complete Guide)
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