RMC No. 10-2013: Prescribes the transition procedures for all eFPS filers in filing tax returns affected by the revised tax rates on alcohol and tobacco products

Key points

1. Forms being enhanced. BIR Form No. 2200-A (Excise Tax Return for Alcohol Products) and BIR Form No. 2200-T (Excise Tax Return for Tobacco Products) are being enhanced. eFPS filers follow the procedures in the Circular in the meantime.
2. Amended returns. Once the enhanced forms are in the eFPS, an announcement on the BIR Web will give guidelines if previously filed Excise Tax returns need amending.
3. Responsibility for correct tax. Taxpayers must ensure the correct Excise Tax is declared and paid for every removal of excisable articles.
4. Validation and penalties. The BIR has a system validating removal declarations and Excise Tax payments while the eFPS forms are enhanced. Any deficiency found is subject to all applicable penalties under existing rules.

Who is affected

• eFPS filers of excise tax returns on alcohol and tobacco products