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Showing 7 results: Memorandum Circulars under RA 10351

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 34-2021Prescribes the use of the revised BIR Form No. 2200-A [Excise Tax Return for Alcohol Products] January 2020 (ENCS) and BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco and Vapor Products] January 2020 (ENCS)Mar 3, 2021View
RMC No. 89-2014Clarifies the implementation of the increase in Excise Tax rates on locally-manufactured cigarettes effective January 1, 2015 in relation to the new Internal Revenue StampsDec 23, 2014View
RMC No. 74-2014Announces the availability of BIR Form Nos. 2200-A (Excise Tax Return for Alcohol Products) and 2200-T (Excise Tax Return for Tobacco Products) in Electronic Filing and Payment System and Electronic Bureau of Internal Revenue Forms Offline PackageSep 17, 2014View
RMC No. 18-2013Further clarifies the taxability of distilled spirits provided under RMC No. 3-2013Feb 15, 2013View
RMC No. 10-2013Prescribes the transition procedures for all eFPS filers in filing tax returns affected by the revised tax rates on alcohol and tobacco productsFeb 6, 2013View
RMC No. 03-2013Clarifies certain provisions of RR No. 17-2012 implementing the provisions of RA No. 10351 as well as the provisions of RMC No. 90-2012 providing the initial tax classifications of alcohol and tobacco productsJan 9, 2013View
RMC No. 90-2012Provides the initial classifications of alcohol and tobacco products according to the tax rates prescribed under Republic Act No. 10351Dec 28, 2012View