Tax Alert

(Revenue Memorandum Circular No. 34-2021 issued on March 03, 2021)

This Tax Alert is issued to inform all concerned taxpayers on the availability of the revised manual BIR Form 2200-A (Excise Tax Return for Alcohol Products January 2020 ENCS) and BIR Form 2200-T (Excise Tax Return for Tobacco, Heated Tobacco and Vapor Products January 2020 ENCS).

The revised manual returns may be downloaded from the BIR website (www.bir.gov.ph) under the BIR Forms-Excise Tax Return Section. The forms are not yet available in the Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms (eBIRForms). Thus, eFPS/eBIRForms filers shall continue to use the old BIR Form No. 2200-A and 2200-T in eFPS and in Offline eBIRForms Package v7.8 in filing and paying the Excise Tax due.

Payments can be made through either of the following:

1. Manual payment- Authorized Agent Bank (AAB) located within the territorial jurisdiction of the LTS/RDO where the taxpayer is registered.

In places where there are no AABs, the return shall be filed and the tax due shall be paid with the concerned Revenue Collection Officer under the jurisdiction of the RDO using the Mobile Revenue Collection Officer System (MRCOS) facility.

2. Online payment

• Thru Mobile Payment (GCash/Paymaya);
• Landbank of the Philippines (LBP) Link.BizPortal - for taxpayers who have ATM account with LBP and/or holders of Bancnet ATM/Debit Card;
• Development Bank of the Philippines Tax Online - for taxpayers who are holders of VISA/Master Credit Card and/or Bancnet ATM/Debit Card;
• Union Bank Online Web and Mobile Payment Facility - for taxpayers who have account with Union Bank; or
• PESONet through LPB Link.BizPortal - for taxpayers who have account with RCBC and Robinsons Bank.