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RMC No. 54-2023: Announces the availability of the revised BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products] August 2022 (ENCS)

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Summary

RMC No. 54-2023 announces the revised BIR Form No. 2200-T (Excise Tax Return for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products) August 2022 (ENCS), revised under Republic Act No. 11900.

Key points

  1. Where to get it. The revised manual return is on www.bir.gov.ph under the BIR Forms-Excise Tax Return Section.
  2. eFPS and eBIRForms filers. The form is not yet in eFPS or eBIRForms. These filers keep using BIR Form No. 2200-T in eFPS and in Offline eBIRForms Package v7.9.4 until a separate issuance announces its availability.
  3. Manual filers. They download and print the PDF and fill out all applicable fields, otherwise penalties under Sec. 250 of the Tax Code apply.
  4. Payment. Online options are LBP Link.BizPortal, DBP PayTax Online, UBP Online/The Portal or Instapay via UPAY, and GCash, Maya or MyEG. Manual payment is at an Authorized Agent Bank in the jurisdiction of the LTS/RDO where the Head Office is registered, or the Revenue Collection Officer where there is none.

Who is affected

  • Filers of excise tax on tobacco, heated tobacco, vapor and novel tobacco products
  • eFPS and eBIRForms filers
  • Manual filers

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.