RMC No. 28-2021: Prescribes the use of the revised BIR Form No. 2200-P [Excise Tax Return for Petroleum Products] January 2020 (ENCS)

Key points

1. Availability. The revised manual return is on the BIR website (www.bir.gov.ph) under the BIR Forms-Excise Tax Return section. It is not yet in eFPS or eBIRForms.
2. eFPS and eBIRForms filers. They keep using BIR Form No. 2200-P in eFPS and in the Offline eBIRForms Package v7.8 until the revised return is available there, to be announced in a separate revenue issuance.
3. Manual filers. They download and print the PDF and fill out all applicable fields completely. Otherwise penalties under Sec. 250 of the Tax Code, as amended, are imposed.
4. Manual payment. Payment is made at an Authorized Agent Bank (AAB) within the jurisdiction of the Large Taxpayers Service or RDO where the taxpayer is registered. Where no AAB exists, the return is filed and tax paid with the Revenue Collection Officer using the Mobile Revenue Collection Officer System (MRCOS).
5. Online payment. Channels are Mobile Payment (GCash/PayMaya), Landbank Link.Biz Portal, DBP Tax Online, Union Bank Online Web and Mobile Payment Facility, and PESONet through LBP Link.Biz Portal for RCBC and Robinson Bank account holders.

Who is affected

• Excise tax filers of petroleum products
• eFPS and eBIRForms filers
• Manual filers

Deadlines and effectivity

• eFPS/eBIRForms availability to be announced in a separate revenue issuance