Summary
RMC No. 6-2021 prescribes the revised BIR Form No. 2200-M (Excise Tax Return for Mineral Products) January 2018 (ENCS).
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Key points
- Availability. The revised manual return is on the BIR website under BIR Forms-Excise Tax Return, but not yet in the eFPS or eBIRForms. eFPS and eBIRForms filers keep using BIR Form No. 2200-M in the eFPS and Offline eBIRForms Package v7.7, and a separate issuance will announce availability.
- Manual filers. 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.
- Manual payment. Pay at an Authorized Agent Bank in the territorial jurisdiction of the LTS 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 MRCOS.
- Online payment. GCash, LBP Link.Biz Portal, DBP Tax Online, UnionBank 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 mineral products
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.