Revenue Memorandum Circular · RMC
RMC No. 54-2023
To announce the availability of the revised BIR Form No. 2200-T (Excise Tax Return for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products) August 2022 (ENCS), revised pursuant to Republic Act No. 11900, and to give filing and payment guidance while the form is not yet available in eFPS/eBIRForms.
- Document type
- RMC
- Number
- 54
- Year
- 2023
- Text quality
- Not specified
Document text
Reference copy · verify against the official sourceRMC No. 54-2023 (May 16, 2023) announces the availability of the revised BIR Form No. 2200-T, the Excise Tax Return for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products (August 2022 ENCS), revised pursuant to Republic Act No. 11900. The revised manual return is available on the BIR website under the BIR Forms-Excise Tax Return Section, but it is not yet available in eFPS or eBIRForms; eFPS/eBIRForms filers shall continue using BIR Form No. 2200-T in the eFPS and in Offline eBIRForms Package v7.9.4. Manual filers must download and print the PDF version and fill out all applicable fields, otherwise penalties under Sec. 250 of the Tax Code, as amended, shall be imposed. Payment may be made online (LBP Link.BizPortal, DBP PayTax Online, UBP Online/The Portal, or TSPs GCash, Maya, MyEG) or manually at an AAB within the LTS/RDO where the taxpayer's head office is registered, or through the concerned RCO where there are no AABs.