RMC No. 34-2021: Prescribes 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)

Key points

1. Availability. The revised manual returns are on the BIR website (www.bir.gov.ph) under the BIR Forms-Excise Tax Return section. They are not yet in eFPS or eBIRForms.
2. eFPS and eBIRForms filers. They keep using BIR Forms 2200-A and 2200-T in eFPS and in the Offline eBIRForms Package v7.8 until the revised returns are 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. Payment channels. Manual payment is at an Authorized Agent Bank in the jurisdiction where the Head Office is registered, or with the Revenue Collection Officer through the MRCOS where there is no AAB. Online options are GCash/PayMaya, Landbank Link.BizPortal, DBP Tax Online, UnionBank Online and PESONet through LBP Link.BizPortal for RCBC and Robinson Bank account holders.

Who is affected

• Excise tax filers of alcohol products
• Excise tax filers of tobacco, heated tobacco and vapor products
• eFPS, eBIRForms and manual filers

Deadlines and effectivity

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