Tax Alerts

Revised BIR Form No. 2200-M is now available for download in BIR website (www.bir.gov.ph) under BIR Forms-Excise Tax Return Section

(RMC 84-2023, August 15, 2023)

This Tax Alert is issued to inform all concerned taxpayers, revenue officials and employees that the newly revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS) v2 hereto attached as Annex “A” is already available for download in BIR website (www.bir.gov.ph) under BIR Forms-Excise Tax Return Section.

The form was revised due to changes in the column headers of Schedule 1 – Summary of Removals and Excise Tax Due on Mineral Products Chargeable Against Payment.

The form is 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 BIR Form No. 2200-M [October 2002 (ENCS)] in the eFPS and in Offline eBIRForms Package v7.9.4 in filing and paying the Excise Tax due. A separate revenue issuance shall be issued to announce its availability in the eFPS and in the Offline eBIRForms Package.

Manual filers shall download the PDF version of the revised BIR Form No. 2200-M and fill-out all the applicable fields; otherwise penalties under Sec. 250 of the Tax Code, as amended shall be imposed. Payment of the tax due thereon, if any, shall be made thru:

a. Online Payment

  • Landbank of the Philippines (LBP) Link.BizPortal – for taxpayers who have LANDBANK/OFBank ATM account and taxpayer utilizing PCHC Paygate or PESONet Facility (depositors of RCBC, Robinsons Bank, Union Bank, BPI, PSBank and Asia United Bank); or
  • Development Bank of the Philippines (DBP Paytax Online) – for holders of VISA/MasterCard Credit card and/or BancNet ATM/Debit Card; or
  • Union Bank of the Philippines (UBP) Online/The Portal – for taxpayers who have an account with the UBP or Instapay using UPAY Facility for individual non-account holder of Union Bank.
  • Tax Software Provider (TSP) – Gcash, Maya, MyEG

b. Manual Payment

  • In any Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Large taxpayers Office/Division (LTD)/Revenue District Office (RDO) where the taxpayer (Head Office of the business establishment) is registered; or
  • In places where there are no AABs, the return shall be filed and the tax due shall be paid through the concerned Revenue Collection Officer (RCO) under the jurisdiction of the RDO where the taxpayer (Head Office of the business establishment) is registered regardless of the cash and check amount. However, for payment through RCOs in areas with AABs, cash payment should not exceed Twenty Thousand Pesos (P20,000.00).