Revenue Memorandum Circular · RMC

RMC No. 26-2024

To announce the availability of specified BIR excise tax return forms in the Electronic Filing and Payment System (eFPS) and to direct mandated eFPS taxpayers to use the eFPS facility effective immediately.

Bureau of Internal RevenueIndependent research copy

Document type: RMC
Number: 26
Year: 2024
Text quality: Not specified

Document text

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Revenue Memorandum Circular No. 26-2024 (issued February 19, 2024) announces that three excise tax return forms are now available in the Electronic Filing and Payment System (eFPS): BIR Form 2200-AN (January 2018 ENCS) for Automobiles and Non-Essential Goods, BIR Form 2200-A (January 2020 ENCS) for Alcohol Products, and BIR Form 2200-T (August 2022 ENCS) for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products. Each return is to be filed before removal of the products from the place of production. All mandated eFPS taxpayers required to file these returns and pay the tax due, if any, must use the eFPS facility effective immediately.