Let's Get on the TRAIN
BUREAU OF INTERNAL REVENUE
The Bureau of Internal Revenue (BIR) issued an advisory, 08 August 2018, informing that BIR Form Nos. 0619-E and 0619-F are not yet available in the Electronic Filing and Payment System (eFPS). In order for the eFPS taxpayers to remit the withholding taxes for the first two (2) months of the calendar quarter, they shall use BIR Form No. 0605 per BIR Tax Advisory dated 31 January 2018.
However, eFPS taxpayers are advised not to file BIR Form 0605 if there is no remittance to be made and no penalties shall be imposed. Once BIR Form Nos. 0619-E and 0619-F are already available in the eFPS, then they are required to file the applicable form with or without remittance to be made.
Attached is the copy of the advisory for your reference.
DISCLAIMER: The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although R.G. Manabat & Co. endeavors to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.
For any queries, you may contact any member of the InTAX Editorial Board or send your questions to firstname.lastname@example.org.