New BIR Form Nos. 0619E and 0619F

Yes, filing of withholding tax returns had become quarterly but wait, amount withheld still needs to be remitted monthly using the BIR Monthly Remittance Forms, BIR Form Nos. 0619E and/or 0619F.

“…taxes withheld by the withholding agents are held in trust for the government and its availability is an imperious necessity to ensure sufficient cash inflow to the National Treasury”

Revenue Regulations 11-2018

Per Revenue Regulations No. 11-2018, withholding agents shall file BIR Monthly Remittance Form (BIR Form Nos. 0619E and/or 0619F) every 10th day of the following month when the withholding is made, regardless of the amount withheld.

For withholding agents using the eFiling and Payment System (eFPS) facility, the due date is on the 15th day of the following month. Withholding agents with zero remittance are still required to use and file the same form.

Just a gentle reminder that these forms are to be used in remitting every first and second months of the quarter only. The quarterly withholding tax returns (BIR Form Nos. 1601EQ and/or 1601FQ) are to be used in remitting the amount withheld for the third month. These will be accompanied by the Quarterly Alphabetical List of Payees (QAP). That’s right, no more monthly alphalist.

 

Release of the new forms

On the very late afternoon of May 10, 2018, the very first deadline of monthly remittance after RR 11-2018 was issued, BIR released the enhanced eBIRForms version 7.1 (v7.1) which contains the BIR Form Nos. 0619E and 0619F.

However, the forms were not yet available for eFPS filers as of the first deadline which was May 15, 2018. This was pretty predictable to happen for many reasons that were too obvious to mention if you work that much with BIR matters, so I already went to BIR ahead of the deadline to inquire about options for eFPS filers.

Unofficial workaround

The thing with eFPS filers is that they could be considered filing in the wrong venue if they don’t file through eFPS, unless a separate issuance was released to do otherwise, just in the filing of BIR Form No. 1701Q.

In my conversation with BIR personnel few days before the deadline, they suggested to wait for the BIR Form Nos. 0619E and 0619F in eFPS until the deadline which was May 15. And if they do not become available by then, eFPS filers should follow the transitory procedure as released in their Tax Advisories before, that is to use BIR Form No. 0605 for remittance.

Can we hold BIR to their word? Not really. If it’s not on a BIR issuance, it’s not BIR’s word. Though the February 6, 2018 Tax Advisory includes a statement that the use of BIR Form No. 0605 is “a transitory procedure pending the issuance of the enhanced withholding tax remittance forms.” [Emphasis added.] That could be a good justification.

Can we take their word for it? Sort of. I don’t always get the perfect answers from BIR officers-of-the-day or other BIR personnel at RDO, but they sure do make sense most of the time. They already get the hang of how their National Office works.

Do eFPS filers have better options aside from above? Not much.

So it’s up to eFPS filers now. The principle behind BIR Form Nos. 0619E and 0619F is to make the funds available to the National Treasury anyway, so I personally think using the BIR Form No. 0605 would do good.

After all…

where-are-they-when-you-need-them

…the forms. We’re talking about the forms. ๐Ÿ˜‰

Update (06/04/2018): Per Revenue Memorandum Circular No 27-2018, in case of system down or the returns are not available in the eFPS filers account, eFPS filers shall still use BIR Form No. 0605 or the new remittance form under BIR Form No. 0619E/0619F once available, in filing and remitting the creditable taxes withheld (expanded)/final income taxes withheld for the month. This makes our workaround above official. ๐Ÿ™‚ BIR Form Nos. 0619E and 0619F are not yet available on eFPS though.

Update (06/13/2018): Per Revenue Memorandum Circular No. 50-2018, eFPS taxpayers shall follow the staggered filing due dates based on industry grouping. You may note that the deadline provided under RMC No. 50-2018 in the case of eFPS filers may be earlier, depending on grouping, than the deadline provided under RR No. 11-2018 which is every 15th. For example, Group E eFPS filers are required to file BIR Form No. 0619E/F on the 11th under RMC No. 50-2018 but the same is still due on the 15th following the deadline prescribed by RR No. 11-2018. Of course, it is wiser to file at the earliest time possible to avoid potential penalties for late filing.

Update (08/10/2018): Per BIR Tax Advisory,ย eFPS filers do not need to file BIR Form No. 0605 if there is no remittance made. No penalties shall be imposed for this. Once BIR Form Nos. 0619E and 0619F are already available in the eFPS, then eFPS filers are required to file the applicable form with or without remittance to be made.

Update (09/04/2018): BIR Form Nos.ย 0619E and 0619F are already available in eFPS. eFPS filers may check their accounts and start remitting withholding taxes using these forms.

BIR Forms 0616E and 0619F

 

59 thoughts on “New BIR Form Nos. 0619E and 0619F

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  2. Pingback: New BIR Forms 1601EQ and 1601FQ – Facing PH Taxes

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  5. Thank you! this answered my dilemma! I hope you keep updating this until the forms made available in EFPS.

    On another note, maybe you can help me. This has only been recently brought to my attention so for the first 2 quarters of 2018 I used the 1601E form to file before the 10th of every month! I never once filed the 1601EQ. Do you have any suggestions as to how I should proceed to avoid any penalties? … should I file my 1601EQs now for March and June and mark them as amended forms – where I input my monthly payments in them?

    Or should I just proceed with the correct procedure from this month, august, on? what do you think? Thanks in advance!

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      • Yes, i tried filing it yesterday and eFPS validated it with a 1000 fine. But I’m not paying for it for now. hopefully it can still be waived. technically the remittances were all on time, it was just the new form that wasn’t filed. SIGH BIR. hehe Thanks again Kimber

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      • Hi Kimber,
        I found this page very informative. May i get the chance to inquire. I have a similar case with Stephen. That i used the 1601e forms filing the 1st two month for 2quarters. Is there a need to refile the 1601e to 0619e?
        Thank you & God Bless

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      • Hi Kimber … it’s me stephen (sunjun79). Would you know if we are still required to file 1601C even when the amount to pay is zero? Our employees are already exempted from paying due to TRAIN law. Are we still required to file the form? I’m afraid that this will be another series of penalties for me if ever. We were ill-advised by our bookkeeper. ๐Ÿ˜ฆ

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    • Hi Dustine! Wait, do you have the 0619E in efps? Or you mean 0619E in eBIRForms? Or 0605 in eFPS? Basically with 0619E, you can mark the field in the return asking โ€œAny taxes withheld?โ€ with โ€œNoโ€ so you won’t have to remit anything. And then just exhaust the remaining on your over remittance on the next filings. Upon quarterly filing (1601EQ), make sure to reflect the over remittance.

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  6. Hello. This page is really helpful. May I ask what if you are a zero filer for this month (July) ? THe form 0619e is not yet available for efps filers. I cannot use 1601e because the date fof filing is until Dec 2017 only. What form shall I use for filing? Shall i file manually? or use 0605 and pay 1 peso? Hopefully you can help me. Thank you.

    Liked by 1 person

    • I have not seen any official BIR workaround about that. Informal conversations with officer-of-the-day says it’s up to where you’re comfortable at, some just don’t file anything at all since the form is not available but some are more comfortable filing 1 peso using 0605. I would not suggest filing manually as efps filers are expected to use only efps unless BIR advised otherwise.

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      • Just in Miles, BIR advised to eFPS filers not to file BIR Form No. 0605 if there is no remittance made. No penalties shall be imposed for this. Once BIR Form Nos. 0619E and 0619F are already available in the eFPS, then eFPS filers are required to file the applicable form with or without remittance to be made. See tax advisory at https://www.bir.gov.ph/images/bir_files/internal_communications_1/Advisory/Tax%20Advisory_Tax%20advisory%20Jan312018.pdf

        Liked by 1 person

      • a lot of people were commenting on the FB site where a copy of this was uploaded that this would end up in open cases … lost as to what they mean by that. hehe

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      • When a form is not filed by a taxpayer, BIR system automatically creates an open case of non-compliance. That system by experience is not robust enough to capture exceptions like this advisory, so yes, the murmurings are valid. That should be easy to resolve though, since an advisory was issued. So I would say we skip the unnecessary worries on compliance. I would not blame others on worrying the hassle of probably having to close unreal open cases though. ๐Ÿ™‚

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    • You should thank Kimber. hehe

      I saw the memo just now too … no need to file if remittance is zero. But just for now … until 0619E is still not available in eFPS.

      Kimber, what do people mean when they say Open case? and how do you close the case?
      does open mean forgetting to file? and closing means filing it online? filing and paying it online?

      BIR advised us to close all open cases and then submit some forms at the office so we can have the penalties waived for our 1601Cs that were filed late. I’m lost. Thanks again.

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      • When a form is not filed by a taxpayer, a BIR system automatically creates an open case of non-compliance. Yes, to close the case, you have to comply with the requirements and pay the necessary penalties. If you actually complied to all requirements, and there is still open case, that is system limitation. You just have to provide all the proof of compliance so you won’t have to pay the penalties. It is usually the collection section who issues open cases, you resolve it with the compliance section, though it is generally the officer-of-the-day who computes for any penalty.

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    • 0619E is the replacement of 1601E. But because 0619E was not available before, 0605 was used as workaround. 0619E is already available in eFPS though so no need use 0605 anymore.

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  7. hi Kimber! is form 0619E in replacement of form 1601E? and for us efps filers, in the details of payment section do we click on others and input ETRA( line 22) ? Thank you.

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    • Hi Tes. Yes, 0619E is the replacement of 1601E. The details of payment does not have to be filled out in the eFPS form. You have to submit the form first. After you have submitted, the filing reference number will appear and from there you will have the option to proceed to payment which will then require your details of payment.

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  8. I don’t have tax payment for the month of July so as per BIR memo, I did not file 0605 for expanded tax. As I checked today, there is 0619E available in EFPS. I tried it a while a go and a penalty appeared so I cancelled the submission.Do I still need to file my July “no payment” tax return using 0619E now? Thanks.

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  9. Hi Kimber! I just want to ask if I still need to file for July expanded tax now using 0619E? As of August 15, I made an inquiry but 0619E is not yet available on EFPS so I did not file expanded tax for the month of July since there is “no payment” and since there is no need to file for 0605 either. I tried filing today using 0619E but a penalty of 1000 appeared in their computation so I cancelled the submission.

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  10. Does the Authorization letter needs to be Notarized when my Authorized Representative will file/pay/transact with the Bureau? Thanks in advance.

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  11. Hi Kimber! I have filed the August 2018 expanded tax last September 5 using BIR form 0605, not 0619E…do I still have to file using the new form 0619E? Thank you in advance!

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  12. For EFPS filers, deadline for 0619E for August Period is Sept 15. Why does the the 0619E I’m filling right now (Sept 13) in EFPS computed a surcharge and penalty? Thank you.

    Like

  13. Hi Kimber,

    Can I still file the 1601EQ now (November 9, 2018) for the 3rd quarter of 2018 even if I already filed the 0619E for the 3rd month of the 3rd quarter?

    Thanks in advance.

    Like

  14. i took me hours to find the right form for this new system in the internet and it gives me no luck. So I came to BIR office and get their hard copy.

    I also scanned and share it online so other tax payor will see it in the future.

    Like

  15. Good day everyone!
    I need some help here. I’m suppose to do 0619E for the month of December (rent) then the Item 1 was wrong, It keeps telling me “Invalid Month on Item 1. Month should not be a future date” I don’t know what to do. ๐Ÿ˜ฆ

    Like

    • Hey, cheer up! Here’s the good news, you don’t have to file 0619E for December. 0619E is used for the 1st and 2nd months of the quarter only. The 3rd month is reported using 1601EQ. 1601EQ is due not later than the last day of the month following the close of the quarter. In your case, 1601EQ is due on Jan 31. ๐Ÿ™‚ Happy New Year!

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  16. I’m sorry for not being able to respond to all the comments. I was thinking to shut this blog down because I got really busy with a lot of things and thought I would not have enough fund for the renewal fee (because to be honest, I am not earning that much from WordAds, haha). I was just touched by a comment sent to be my email telling me how she got moved and inspired by my blog. Remembering how some of my readers got relieved having read my entries, I decided to keep my blog this year. I realized I probably do not really love tax or not even blogging. I love the warmth I get to feel after helping others face PH Taxes.

    Liked by 1 person

  17. hi ma’am, how come in my efps user menu the 0619F is not yet available up to this date?can i still use the 1601C to file our tax withheld?

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  18. Hi Kimber, i found your blog very helpful. We’re having a problem with our taxes as of the moment (it’s our first year hehe) read all the comments and got the answers to our problems. Thank you. God bless you more ๐Ÿ™‚

    Liked by 1 person

  19. Hi! What if the 0619E is available in efps acct, but the 0619F is not or even 1601FQ? I kind of need that form now. huhu. What could be my alternative? Will really appreciate some response. Thank you

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    • You should be using 1601FQ at this time of the year (for 4th quarter of 2018). Per Revenue Memorandum Circular No 27-2018 though, in case of system down or the returns are not available in the eFPS filers account, eFPS filers shall still use BIR Form No. 0605. It might be good as well to raise to BIR that your account does not have the forms yet. The forms have been available to some eFPS filers for some time now.

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  20. Hi i have a problem in filing 1604e for the year 2018 upon doing my summary of payments or remittance i found out that i overlooked figure that causes me overpayment for the taxable year. How do i deal this overremitted amount? Thank you so much ineed your advise.

    Like

  21. Hi i have a problem in filing 1604e for the year 2018 upon doing my summary of payments or remittance i found out that i overlooked figure that causes me overpayment for the taxable year. How do i deal this overremitted amount? Thank you so much ineed your advise.

    Like

  22. Hello, I hope you can help me with my concern regarding the 1604E under efps. From Jan to Jun we are using 1601 E and we used the 0605 Payment form from Jul to Dec without knowing that there is a new form 1619E. It doesn’t appear automatically so I have to type the amount manually for the electronic filing return.

    Like

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