BIR Form 0619-E

Tax Reports | BIR Form 0619-E | BIR Form 0619-E Aids

BIR Form 0619-E

BIR Form 0619-E also known as Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded). This is use to file creditable or expanded withholding taxes. These taxes are prescribed on specific incomes (e.g. professional talent fees, rental income, and payment to contractors).

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BIR Form 0619-E

BIR Form 0619-E terms on Oojeema Prime

Field	Description
1. Month Year
2. Due Date
3. Amended Form
4. Taxes Withheld
5. ATC
6. Tax Type Code
7. TIN
8. RDO Code
9. Withholding Agent’s Name
10. Registered Address
11. Contact Number
12. Withholding Agent Category
13. Email Address
14. Amount of Remittance
15. Less : Amount Remitted from Previously Filed Form, if this is an amended form
16. Net Amount of Remittance
17. Penalties
18. Total Amount of Remittance

1. Month Year - Month and year when the BIR Form 0619-E was issued.
2. Due Date - due date of the form when it should be submitted.
   • It is always marked on the 10th Day of the Month
3. Amended Form - is filed to make corrections, additions or omissions to returns already declared, provided they have not yet been issued letters of authority from the BIR.
4. Taxes Withheld - any tax amount that an employer withholds from an employee's wages and pays directly to the government.
5. ATC - Alphanumeric Tax Codes declared in the Form
6. Tax Type Code - reference code on Tax on the Form.
7. TIN - Tax Identification Number of an Individual or Business
8. RDO Code - Regional District Office Code is a three-digit numeric or alphanumeric code assigned to each RDO in the country. The BIR uses these codes for tracking the amount of tax collection within a particular region, as well as recording and processing tax returns, tax payments, and withholding taxes.
9. Withholding Agent’s Name - Registered Name for Non-Individual(Company) or Whole Name for Individual.
10. Registered Address - The registered Address of the Tax Payer.
    • Indicate complete address. If branch, indicate the branch address. If the registered address is different from the current address, go to the RDO to update registered address by using BIR Form No. 1905
    • 10A ZIP Code - Zone Improvement Plan Code of the registered Address of the Tax Payer.
11. Contact Number - Contact Number of the Tax Payer(Individual/Business).
12. Withholding Agent Category
    • Private - if the type of business is a Private Company
    • Government - if the Agent is working on any Government Sector.
13. Email Address - Email Address of the Tax Payer
14. Amount of Remittance - Amount of currency to be transferred.
15. Less : Amount Remitted from Previously Filed Form, if this is an amended form - Amount remitted from the last Form considering if the form submitted is amended form.
16. Net Amount of Remittance - Total Amount of Remittance based from the amount of Remittance less from Amount Remitted from Previous form.
17. Add Penalties
    • 17A Surcharge
      • Surcharge of twenty five percent (25%)
        • Failure to file any return and pay the amount of tax or installment due on or before the due date;
        • Unless otherwise authorized by the Commissioner, filing a return with a person or office other than those with whom it is required to be filed.
        • Failure to pay the full or part of the amount of tax shown on the return, or the full amount of tax due for which no return is required to be filled on or before the due date.
        • Failure to pay the deficiency tax within the time prescribed for its payment in the notice of assessment.
      • Surcharge of fifty percent (50%) of the tax in case any payment has been made on the basis of such return before the discovery of the falsity or fraud
        • Willful neglect to file the form within the period prescribed by the National Internal Revenue Code (NIRC), as amended, or by rules and regulations
        • In case a false or fraudulent return is willfully made.
    • 17B Interest
      • Interest at the rate of double the legal interest rate for loans or forbearance of any money in the absence of an express stipulation as set by the Bangko Sentral ng Pilipinas from the date prescribed for remittance until the amount is fully remitted: Provided, That in no case shall the deficiency and the delinquency interest prescribed under Section 249 Subsections (B) and (C) of the National Internal Revenue Code, as amended, be imposed simultaneously.
    • 17CCompromise
      • Compromise penalty as provided under applicable rules and regulations
    • 17DTotal Penalties (Sum of Items 20 to 22) - Total Penalties implied if any.
18. Total Amount of Remittance - Total Amount of Remittance based from the Net Amount of Remittance Less the Total Penalties implied.
    

Notes:

• Grey fields are auto-generated and will automatically adjust based on the input of the user.
• For detailed instructions on how to use the BIR Form 0619-E, the user may visit the Job Aids which can be found here