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Filing excise tax returns for invasive cosmetic procedures

THE Bureau of Internal Revenue (BIR) issued a tax advisory amending the provisions on filing the excise tax on cosmetic procedures.

Effective May 18, excise taxpayers must use BIR Form No. 0605 – Payment Form, indicating alphanumeric tax code (ATC) “XC010” and Tax Type “XC.” BIR Form No. 1620-XC Final Withholding Tax of Excise Tax on Cosmetic Procedures as prescribed under Revenue Memorandum Order (RMO) No. 9-2018 will be replaced by BIR Form 2200-C.

A separate advisory will be issued as soon as the new BIR Form 2200-C is available.

Invasive cosmetic procedures will be taxed at five percent on the gross receipts derived from the performance of services, net of excise tax and value-added tax.

Filing and payment must be made within 10 days following the close of the month via over the counter of authorized agent banks under the jurisdiction of the revenue district office where the taxpayer is registered.

Please be guided accordingly.


Certified Public Accountants Punongbayan & Araullo (P&A) is the Philippine member firm of Grant Thornton International Ltd.


As published in SunStar Cebu dated 5 June 2018.