Updated Rules on the Filing and Payment of Withholding Tax

(Revenue Regulations No. 11-2018)

This Tax Alert is issued to inform all on the following guidelines on the filing and payment of
withholding taxes pursuant to Revenue Regulations No. 11-2018.

New BIR Forms 0619E and 0619F were prescribed for the monthly remittance of withholding
taxes. We have updated the schedule we issued earlier to incorporate these changes, as
follows:

- Withholding agents with zero remittance are still required to file BIR Form Nos. 0619E and
0619F for the month.

- Quarterly Alphabetical List of Payees (QAP) containing the following information shall be
filed on a quarterly basis:

1. Name of Income Payees

2. Taxpayer Identification Number (TIN)
3. Amount of income payment segregated per month with a total for the quarter

 Income payment subjected to withholding tax

 Income payment exempt from withholding tax

4. Amount of taxes withheld