Revenue Memorandum Circular · RMC

RMC No. 84-2023

To announce the availability of the revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS) v2 and to guide taxpayers on its use and on the payment of the excise tax due.

Bureau of Internal RevenueIndependent research copy

Document type: RMC
Number: 84
Year: 2023
Text quality: Not specified

Document text

Reference copy · verify against the official source

RMC No. 84-2023 (August 15, 2023) announces the availability of the revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS) v2, 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 revised form is downloadable from the BIR website under the BIR Forms-Excise Tax Return Section but is not yet available in eFPS or eBIRForms, so eFPS/eBIRForms filers must continue using BIR Form No. 2200-M [October 2002 (ENCS)] in eFPS and in Offline eBIRForms Package v7.9.4. Manual filers must download the PDF version of the revised form and fill out all applicable fields, otherwise penalties under Section 250 of the Tax Code, as amended, apply. Payment may be made online through LBP Link.BizPortal, DBP PayTax Online, UBP Online/The Portal, or TSP (GCash, Maya, MyEG), or manually through an AAB within the territorial jurisdiction of the LTD/RDO where the taxpayer is registered, or through the RCO where there are no AABs; cash payment through RCOs in areas with AABs must not exceed ₱20,000.