BIR 0619-E and 1601-EQ: expanded withholding tax, monthly and quarterly
If your business withholds tax from suppliers, landlords or professionals, you remit that tax to BIR. You do it monthly on Form 0619-E for the first two months of a quarter, then settle the whole quarter on Form 1601-EQ with a list of payees. This guide is for the bookkeeper who has to make those three things agree: the remittances, the return, and the 2307 certificates given to payees.
Who files, and who does not
Every withholding agent who must deduct creditable (expanded) withholding tax on income payments files these (1601-EQ guidelines, 0619-E guidelines). If you withhold only on employees' salaries, that is a different return (1601-C), not these.
A business that never withholds on suppliers has no 0619-E or 1601-EQ to file. Whether you are required to withhold on a given payment depends on who you are and what you pay; see how to fill the 2307 for the common rates, and ask your RDO or a CPA about a doubtful case.
The three pieces and how they tie
Piece · What it is · Source; 0619-E · Monthly remittance, months 1 and 2 of the quarter · RR 11-2018, section 2.58(A); 1601-EQ · Quarterly return for the whole quarter · RR 11-2018, section 2.58(A); 2307 · Certificate to each payee, one per payee per quarter · RR 11-2018, section 2.58(B)
They must agree: the total tax in the 2307s you issue for the quarter, the tax in the QAP, and the total on the 1601-EQ (item 19) should be the same number. When they are not, BIR sees a mismatch.
When
What · Due · Source; 0619-E · The 10th day of the month after the month of withholding, for the first two months of each quarter. Zero remittance still needs the form. eFPS users have the 15th. · RR 11-2018, section 2.58(A), 0619-E guidelines; 1601-EQ with QAP · The last day of the month after the quarter closes: for January to March, April 30. · RR 11-2018, section 2.58(A); 2307 to payees · Within 20 days from the close of the quarter · RR 11-2018, section 2.58(B); 1604-E annual · On or before March 1 of the following year · RR 11-2018, section 2.58(C)
There is no 0619-E for the third month of a quarter; that month is paid with the 1601-EQ. The form says it is filed "for the first 2 months of each calendar quarter" (0619-E guidelines). If a date falls on a weekend, holiday or system outage, check BIR's current advisory.
What to bring
- Your TIN, RDO code, registered name and address (the forms ask for the branch address if you file for a branch). - What you withheld per payee per month, with each payee's TIN, and your 0619-E payment proofs.
Step by step: 0619-E
Open BIR Form 0619-E.
1. Item 1, For the Month: the month the tax was withheld (MM/YYYY), not the month you pay in. The guidelines say box 1 is the transaction period, not the date of filing (0619-E guidelines). 2. Items 2 to 6: due date, amended or not, any taxes withheld, ATC (WME10, printed on the form) and the tax type code. 3. Part I: TIN, RDO code, withholding agent's name, registered address, category (private or government). 4. Part II: item 14 amount of remittance; item 15 only for an amended form; penalties in item 17 if late; total in item 18. 5. Part III: how you paid (cash or bank debit, check, tax debit memo).
Step by step: 1601-EQ
Open BIR Form 1601-EQ.
1. Items 1 to 5: year, quarter, amended or not, any taxes withheld, number of sheets attached. 2. Part I: the same background details as the 0619-E. 3. Part II, items 13 to 18: one row per ATC. Tax base is the total of income payments for the quarter under that ATC, then the rate, then the tax withheld. Item 19 totals them. 4. Items 20 to 25: subtract what you already remitted on the two 0619-Es (items 20 and 21), any over-remittance from the previous quarter of the same year (item 23), and other payments (item 24, attach the proof). 5. Item 26 to 31: tax still due or over-remittance, then penalties, then the total. For an over-remittance, tick one box: refund, tax credit certificate, or carry over to the next quarter in the same calendar year. 6. Attach the QAP. The return is accompanied by the Quarterly Alphabetical List of Payees: name, TIN, income paid per month with the quarterly total, and tax withheld (RR 11-2018, section 2.58(A)). The form guide names the required attachment as the acknowledgment or validation message of the QAP submission, sent through eFPS or by email to esubmission@bir.gov.ph (1601-EQ guidelines). Use the BIR's current submission instructions, since these have been updated since the form was printed.
Penalties for being late
The form guidelines list a 25% surcharge for failing to file or pay on or before the due date, plus interest at double the legal rate set by the Bangko Sentral, plus a compromise penalty (1601-EQ guidelines).
Mistakes
- Withheld tax not matching the QAP. A common rejection is totals that differ between the return and the alphalist; compare the three numbers above before submitting. - Wrong month on the 0619-E. The month is when you withheld, not when you pay. - Forgetting the zero return. Even with nothing to remit, the 0619-E is required (RR 11-2018). - Filing a 0619-E for month 3. That month goes on the 1601-EQ. - Not claiming the monthly payments. Items 20 and 21 of the 1601-EQ must show what the two 0619-Es paid; otherwise the quarter looks unpaid and you pay twice.
The small office pack puts the monthly and quarterly forms for an employer in one list.
Questions
Kailangan ba mag-file ng 0619-E kahit zero ang na-withhold? Yes. RR 11-2018 says withholding agents with zero remittance still use and file the form (RR 11-2018, section 2.58(A)).
Why is there no 0619-E for March, June, September and December? The third month of the quarter is paid with the 1601-EQ. The 0619-E is filed for the first two months of each calendar quarter (0619-E guidelines).
What is the QAP and do I attach it? It is the Quarterly Alphabetical List of Payees: each payee's name and TIN, the income paid per month and the tax withheld. It goes with the 1601-EQ (RR 11-2018, section 2.58(A)).
Where do I file and pay? With the Authorized Agent Bank of the RDO where you are registered, or the Revenue Collection Officer where there is no bank, unless you file electronically (1601-EQ guidelines).
Does PDFPhile file these for me? No. It fills the forms. You file and pay with BIR or an authorized bank.
Last checked 2026-10-12. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.