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RNG Bank Salary Loan Table for DepEd Teachers

Salary Loan Table - RNG Coastal Bank RNG Bank offers salary loan for permanent DepEd teaching and non-teaching staff thru Automatic Payroll Deduction System (APDS). Features: 📍LOW INTEREST RATE 📍LOAN AMOUNT UP TO 500,000 📍5 YEARS MAXIMUM LOAN TERM 📍NO HIDDEN CHARGES 📍NO NEED TO GO TO THE OFFICE A Bank that is built with trust and integrity and committed to provide quality and safe banking services to its existing and future clients, RNG Coastal Bank, Inc . is a banking institution established in the year 1974. The Bank has 15 operating branches in the Visayas, 11 in Cebu and 4 in Bohol. Providing various financial products and services to its clients for almost 50 years, RNG Coastal Bank remains strong and continuously grows its number of branches to reach more Filipinos. Here are the branches of RNG Coastal Bank: RNG Coastal Bank Head Office Cor. Cabancalan Road, Talamban, Cebu City 6000 Labangon Branch Punta Princesa, (Labangon) Cebu City Asturias Branch Poblacion, Asturias, Ce...
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Comprehensive Guidelines and Instructions for BIR Form No. 0619-E Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded)

Overview

BIR Form No. 0619-E is the monthly remittance form used by withholding agents to declare and remit creditable income taxes withheld at source under the Expanded Withholding Tax (EWT) system. This guide provides detailed instructions on who must file, when and where to file, penalties for non-compliance, and other essential information.

Who Shall File?

This form must be filed by every withholding agent (WA) or payor who is required to withhold and remit taxes on income payments subject to EWT. Specific guidelines are as follows:

  1. Corporations:

    • Forms must be filed in the name of the corporation.

    • The president, vice-president, or any authorized officer must sign and verify the form.

  2. Government Entities:

    • If the WA is the Government of the Philippines or its agencies, subdivisions, or instrumentalities, the form must be signed by the officer controlling disbursements or an appropriately designated employee.

  3. Fiduciaries:

    • Forms must be filed in the name of the individual, estate, or trust for which the fiduciary acts.

    • If there are multiple fiduciaries, only one needs to sign and verify the form.

  4. Authorized Representatives and Accredited Tax Agents:

    • Representatives filing on behalf of taxpayers must use this form to remit the withheld taxes.

When and Where to File and Remit

Filing Deadlines:

  • The form must be filed and taxes remitted on or before the 10th day following the month in which the taxes were withheld.

  • For taxpayers filing through the Electronic Filing and Payment System (eFPS), deadlines align with applicable revenue issuances.

Where to File:

  • Submit the form and remit taxes to the Authorized Agent Bank (AAB) of the Revenue District Office (RDO) with jurisdiction over the WA’s business location.

  • In areas without AABs, file with the Revenue Collection Officer (RCO) of the respective RDO. An Electronic Revenue Official Receipt (eROR) will be issued.

For AAB Filings:

  • Taxpayers must complete a BIR-prescribed deposit slip. The AAB’s bank teller will machine-validate the slip and form as proof of payment and filing.

  • Machine validation includes details such as date, amount, transaction code, bank name, branch code, and teller information.

  • For taxpayers using the bank debit system, the form must include the bank debit memo number and date.

Branch and Head Office Filings:

  • A separate form may be filed for the head office and each branch, or a consolidated form may be used. Large taxpayers must file one consolidated form.

Penalties for Non-Compliance

Failure to comply with the guidelines can result in penalties, including:

  1. Surcharge:

    • 25% for violations such as late filing, remitting incorrect amounts, or filing with an unauthorized entity.

    • 50% for willful neglect to file or fraudulent filing.

  2. Interest:

    • Imposed at double the legal rate for loans or forbearance until full payment/remittance.

  3. Compromise Penalty:

    • Applied based on existing rules and regulations.

Violations and Consequences:

  • Failure to withhold or remit taxes can result in a fine equal to the unremitted tax amount, imprisonment, or both.

  • Government employees responsible for withholding and remittance are personally liable for penalties.

Important Notes

  • Transaction Period: Box 1 on the form refers to the transaction period, not the filing date.

  • TIN Branch Code: The last five digits of the 14-digit TIN indicate the branch code.

  • Accredited Tax Agents:

    • Individuals (e.g., CPAs) must include their TIN, BIR accreditation number, issue date, and expiry date.

    • Lawyers must include their Attorney’s Roll Number, MCLE Compliance Number, and BIR accreditation details.

Conclusion

Compliance with the filing and remittance requirements of BIR Form No. 0619-E is essential to avoid penalties and ensure proper adherence to tax regulations. For further assistance, consult a tax professional or visit the BIR office nearest to your business location.

Read BIR Form No. 0619-E Guidelines Here.

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