Summary
RMC No. 97-2020 prescribes the policy on using BIR Form No. 0605 for Excise Tax purposes.
Key points
- Allowed uses of BIR Form No. 0605. The form is authorized only for payment on export products under the Product Replenishment Scheme (RR No. 3-2008), and for Excise Tax on Non-Essential Services for Excisable Cosmetic Procedures until BIR Form No. 2200-C is available. It is also used for payment of deficiency Excise Tax.
- Other excise payments. All other Excise Tax payments on domestic removals of excisable articles use the corresponding Excise Tax Returns (BIR Form 2200 series).
Who is affected
- Taxpayers paying Excise Tax
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.