0619-E / CWT on rent

0619-E — the monthly BIR remittance form for expanded/creditable withholding tax (with 1601-EQ quarterly). On rent, corporate and business tenants must withhold 5% of each payment and issue Form 2307 as proof: your ₱40k invoice arrives as ₱38k cash plus ₱2k of prepaid income tax, credited at filing — if you collected the certificate; no 2307, no credit. The coin flips when your agency rents office space: then you are the withholding agent and the 0619-E is yours to file.

First used in: 3.10 · RE tax and structures