RMC No. 132-2020: Prescribes the new BIR Form No. 2200-C (Excise Tax Return for Cosmetic Procedures) January 2018 Version

Key points

1. Availability. The form is on the BIR website under BIR Forms-Excise Tax Return, but not yet in the eFPS or eBIRForms. Until it is, eFPS and eBIRForms filers continue to use BIR Form No. 0605 in the eFPS and the Offline eBIRForms Package v7.7.
2. Deadline and nil returns. Filing and payment are due within ten (10) days following the close of the month. If no invasive cosmetic procedure was performed and no tax is due, BIR Form No. 2200-C is still filed with the Excise Large Taxpayers Field Operations Division for Large Taxpayers, or the RDO for taxpayers in the NCR or Excise Tax Area outside NCR.
3. Manual filers and penalties. Manual filers download and print the PDF and fill out all applicable fields. Otherwise, penalties under Sec. 250 of the Tax Code, as amended, apply.
4. Manual payment. Pay at an Authorized Agent Bank in the territorial jurisdiction of the Large Taxpayers Service or RDO where the Head Office is registered. Where there is no AAB, file and pay with the Revenue Collection Officer of that RDO using the Mobile Revenue Collection Officer System.
5. Online payment. GCash, LBP Link.biz Portal, DBP Tax Online, Union Bank Online Web and Mobile Payment Facility, PESONet through LBP Link.biz Portal for RCBC and Robinson Bank account holders, and Paymaya.

Who is affected

• Taxpayers liable for excise tax on cosmetic procedures
• Large Taxpayers and RDOs in NCR or the Excise Tax Area

Deadlines and effectivity

• Filing and payment within ten (10) days following the close of the month