REVENUE MEMORANDUM CIRCULAR NO. 73-2018 issued on August 31, 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), which shall be filed as follows:
| BIR Form No. | BIR Form Name | Due Date |
|---|---|---|
| 0619-E | Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded) | For Non-eFPS taxpayers: on or before the 10th day of the following month in which withholding was made; For eFPS taxpayers: on or before the 15th day of the following month, depending on the industry grouping as set forth in RR No. 26-2002 |
| 0619-F | Monthly Remittance Form of Final Income Taxes Withheld | For Non-eFPS taxpayers: on or before the 10th day of the following month in which withholding was made; For eFPS taxpayers: on or before the 15th day of the following month, depending on the industry grouping as set forth in RR No. 26-2002 |
The above-mentioned forms shall be used by the withholding agent in remitting the Withholding Tax of the first two (2) months of every calendar quarter, following the prescribed manners of filing specified in the Circular.
With regard to the filing and remittance of final income taxes withheld using BIR Form No. 0619-F, taxpayers shall use the following tax type and the corresponding Alphanumeric Tax Code (ATC):
| Tax Type Code | ATC | Description |
|---|---|---|
| WB | WMF10 | Remittance of Final Income Taxes Withheld on Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc. |
| WF | WMF20 | Remittance of Final Income Taxes Withheld on Other Final Income Taxes |
In case taxpayer shall remit both type of Withholding Taxes, he/she shall file two (2) BIR Form No. 0619-F to cover both remittances of Withholding Taxes