Summary
RMC No. 84-2023 announces the availability of the revised BIR Form No. 2200-M (Excise Tax Return for Mineral Products), January 2018 (ENCS) v2.
Key points
- What changed. The form was revised because of changes in the column headers of Schedule 1, Summary of Removals and Excise Tax Due on Mineral Products Chargeable Against Payment.
- Where to get it. The revised form can be downloaded from www.bir.gov.ph under BIR Forms-Excise Tax Return. It is not yet available in eFPS and eBIRForms, so those filers keep using BIR Form No. 2200-M [October 2002 (ENCS)] in eFPS and Offline eBIRForms Package v7.9.4.
- Manual filers. Manual filers download the PDF version and fill out all applicable fields. Otherwise, penalties under Section 250 of the Tax Code, as amended, apply.
- Payment channels. Online options include LBP Link.BizPortal, DBP PayTax Online, UBP Online/The Portal, and tax software providers GCash, Maya and MyEG. Manual payment is at an Authorized Agent Bank, or through the Revenue Collection Officer where there is no AAB.
- Cash limit with RCOs. For payment through RCOs in areas with AABs, cash payment must not exceed Twenty Thousand Pesos (₱ 20,000.00).
Who is affected
- Excise Tax filers of mineral products
- Manual filers
- eFPS and eBIRForms 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.