Guidelines and Instructions for BIR Form No.

0619-F (January 2018)

Monthly Remittance Form of Final Income Taxes Withheld
Who Shall File 3. Interest at the rate of double the legal interest rate for loans or forbearance of
This withholding tax remittance form shall be filed in triplicate by every any money in the absence of an express stipulation as set by the Bangko
withholding agent (WA)/payor required to deduct and withhold taxes on income Sentral ng Pilipinas from the date prescribed for payment/remittance until the
payments subject to Final Withholding Taxes. amount is fully paid/remitted: Provided, That in no case shall the deficiency
If the person required to withhold and remit the tax is a corporation, the form and the delinquency interest prescribed under Section 249 Subsections (B) and
shall be made in the name of the corporation and shall be signed and verified by the
president, vice-president, or any authorized officer. (C) of the NIRC, as amended, be imposed simultaneously.
If the Government of the Philippines or any of its agencies, political 4. Compromise penalty as provided under applicable rules and regulations.
subdivisions or instrumentalities or a government-owned or controlled corporation,
is the withholding agent/payor, the form shall be accomplished and signed by the Violation of Withholding Tax Provisions
officer or employee having control of disbursement of income payment or other Any person required to withhold, account for, and remit any tax imposed by
officer or employee appropriately designated for the purpose. the National Internal Revenue Code (NIRC), as amended, or who willfully fails to
With respect to a fiduciary, the form shall be made in the name of the withhold such tax, or account for and remit such tax, or aids or abets in any manner
individual, estate or trust for which such fiduciary acts and shall be signed and to evade any such tax or the payment thereof, shall, in addition to other penalties
verified by such fiduciary. In case of two or more joint fiduciaries, the form shall provided for under the Law, be liable upon conviction to a penalty equal to the total
be signed and verified by one of such fiduciaries. amount of the tax not withheld, or not accounted for and remitted.
Authorized Representative and Accredited Tax Agent filing, in behalf of the Any person required under the NIRC, as amended, or by rules and
taxpayer, shall also use this form to remit the final taxes withheld. regulations promulgated thereunder to pay any tax, make a form, keep any record,
or supply correct and accurate information, who willfully fails to pay such tax,
make such form, keep such record, or supply such correct and accurate
When and Where to File and Remit information, or withhold or remit taxes withheld, or refund excess taxes withheld
The withholding tax remittance form shall be filed and the tax remitted on or on compensation, at the time or times required by law or rules and regulations
before the tenth (10th) day following the month in which withholding was made. shall, in addition to the other penalties provided by law, upon conviction thereof,
This shall be filed for the first two (2) months of each calendar quarter. be punished by a fine of not less than ten thousand pesos (P = 10,000.00) and suffer
Provided, however, that with respect to non-large and large taxpayers who imprisonment of not less than one (1) year but not more than ten (10) years.
shall file through the Electronic Filing and Payment System (eFPS), the deadline Every officer or employee of the Government of the Republic of the
Philippines or any of its agencies and instrumentalities, its political subdivisions, as
for electronically filing the form and remitting the taxes due thereon shall be in well as government-owned or controlled corporations, including the Bangko
accordance with the provisions of existing applicable revenue issuances. Sentral ng Pilipinas, who, under the provisions of the NIRC, as amended, or
The form shall be filed and the tax remitted with the Authorized Agent Bank regulations promulgated thereunder, is charged with the duty to deduct and
(AAB) of the Revenue District Office (RDO) having jurisdiction over the WA's withhold any internal revenue tax and to remit the same in accordance with the
place of business/office. In places where there are no AABs, the form shall be filed provisions of the NIRC, as amended, and other laws is guilty of any offense herein
and the tax remitted with the Revenue Collection Officer (RCO) of the RDO below specified shall, upon conviction of each act or omission, be fined in a sum
having jurisdiction over the WA’s place of business/office, who will issue an not less than five thousand pesos (P = 5,000) but not more than fifty thousand
Electronic Revenue Official Receipt (eROR) therefor. pesos (P= 50,000) or imprisoned for a term of not less than six (6) months and one
When the form is filed with an AAB, taxpayer must accomplish and submit day but not more than two (2) years, or both:
BIR-prescribed deposit slip, which the bank teller shall machine validate as a) Those who fail or cause the failure to deduct and withhold any internal
evidence that remittance was received by the AAB. The AAB receiving the tax revenue tax under any of the withholding tax laws and implementing
form shall stamp mark the word “Received” on the form and also machine validate rules and regulations;
the form as proof of filing and remittance of the tax by the taxpayer. The machine b) Those who fail or cause the failure to remit taxes deducted and withheld
validation shall reflect the date of remittance, amount remitted and transactions within the time prescribed by law, and implementing rules and
code, the name of the bank, branch code, teller’s code and teller’s initial. Bank regulations; and
debit memo number and date should be indicated in the form for taxpayers c) Those who fail or cause the failure to file a form or statement within the
remitting under the bank debit system. time prescribed, or render or furnish a false or fraudulent form or
A taxpayer may file a separate form for the head office and for each branch statement required under the withholding tax laws and rules and
or place of business/office or a consolidated form for the head office and all the regulations.
branches/offices. In the case of large taxpayers only one consolidated form is If the withholding agent is the Government or any of its agencies, political
required. subdivisions or instrumentalities, or a government-owned or controlled
corporation, the employee thereof responsible for the withholding and remittance
Penalties of tax shall be personally liable for the additions to the tax prescribed by the NIRC,
There shall be imposed and collected as part of the tax: as amended.
1. A surcharge of twenty-five percent (25%) for the following violations:
a. Failure to file any form and pay/remit the amount of tax or installment Note: All background information must be properly filled out.
due on or before the due date; or  Box No. 1 refers to transaction period and not the date of filing this
b. Filing a form with a person or office other than those with whom it is form
required to be filed, unless otherwise authorized by the Commissioner; or  **Tax Type Code to be used: WB, if the ATC to be used is WMF10;
c. Failure to pay/remit the full or part of the amount of tax shown on the WF, if WMF20
form, or the full amount of tax due for which no form is required to be  The last 5 digits of the 14-digit TIN refers to the branch code
filed on or before the due date; or  All forms filed by an accredited tax agent on behalf of a taxpayer shall
d. Failure to pay/remit the deficiency tax within the time prescribed for its bear the following information:
payment/remittance in the notice of assessment. A. For Individual (CPAs, members of GPPs, and others)
2. A surcharge of fifty percent (50%) of the tax or of the deficiency tax, in a.1 Taxpayer Identification Number (TIN); and
case any payment/remittance has been made on the basis of such form before a.2 BIR Accreditation Number, Date of Issue, and Date of Expiry.
the discovery of the falsity or fraud, for each of the following violations: B. For members of the Philippine Bar (Lawyers)
a. Willful neglect to file the form within the period prescribed by the b.1 Taxpayer Identification Number (TIN);
National Internal Revenue Code (NIRC), as amended, or by rules and b.2 Attorney’s Roll Number;
regulations; or b.3 Mandatory Continuing Legal Education (MCLE) Compliance
b. A false or fraudulent form is willfully made. Number; and
b.4 BIR Accreditation Number, Date of Issue, and Date of Expiry.