Summary
RMC No. 26-2024 announces that BIR Form Nos. 2200-AN, 2200-A and 2200-T are now available in the Electronic Filing and Payment System (eFPS).
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Key points
- BIR Form No. 2200-AN. This is the Excise Tax Return for Automobiles and Non-Essential Goods (January 2018 ENCS). It is filed before removal of the products from the place of production.
- BIR Form No. 2200-A. This is the Excise Tax Return for Alcohol Products (January 2020 ENCS). It is filed before removal of the alcohol products from the place of production.
- BIR Form No. 2200-T. This is the Excise Tax Return for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products (August 2022 ENCS). It is filed before removal of the tobacco products from the place of production.
- Mandatory eFPS use. Mandated eFPS taxpayers required to file these returns use the eFPS to file and pay any tax due, effective immediately.
Who is affected
- Mandated eFPS taxpayers required to file excise tax returns
Deadlines and effectivity
- Filing before removal of the products from the place of production
- eFPS use effective immediately
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.