RMC No. 73-2018: Prescribes the use of the new BIR Form Nos. 0619-E [Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded)] and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) both January 2018 Version

Key points

1. Due dates for 0619-E. Non-eFPS taxpayers file on or before the 10th day of the following month in which withholding was made. eFPS taxpayers file on or before the 15th day of the following month, depending on the industry grouping in RR No. 26-2002.
2. When the forms are used. Withholding agents use these forms to remit the withholding tax of the first two (2) months of every calendar quarter.
3. Tax types for 0619-F. Tax type WB with ATC WMF10 is for final income taxes withheld on interest paid on deposits and yield on deposit substitutes, trusts and similar items. Tax type WF with ATC WMF20 is for other final income taxes withheld.
4. Both types of final tax. A taxpayer remitting both types of final withholding tax files two (2) BIR Form No. 0619-F.

Who is affected

• Withholding agents remitting creditable (expanded) or final income taxes withheld
• eFPS and non-eFPS taxpayers

Deadlines and effectivity

• Non-eFPS: on or before the 10th day of the following month
• eFPS: on or before the 15th day of the following month, depending on industry grouping
• Covers the first two (2) months of every calendar quarter