RMC No. 114-2020 — Prescribes the guidelines and procedures in the mandatory filing of BIR Form No. 2200-S in the Electronic Filing and Payment System (eFPS)

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL KEVENUE TaYYNT OCT 20.2020 10:50 A.Ml w 1.A BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION GUGIJU

September 25, 2020

REVenUE MeMorAnduM CIrCULAR no. /14 - 20 20

SUBJECT : Mandatory Filing of BIR Form No. 220o-S in Electronic Filing and

Payment System (eFPS)

TO :All Revenue Officers, Employees and Others Concerned

This Circular is hereby issued to establish the guidelines and procedures in Filing BIR Form No. 220o-S in eFPS for the Excise Tax on Sweetened Beverages and to exclude BIR Form No. 06o5 for payment of Excise Tax.

To address the issues encountered in filing the aforementioned form, a system walkthrough has been conducted for the mandated filing of BIR Form No. 220o-S with detailed discussion on the following scenarios:

Scenario 1 :With Beginning Balance of Php 1,000,000.00 and additional tax payment

0f Php 1,000,000.00 for payment on July 16, 2020.

Scenario 2 :With Php 2,000,000.00 carried forward balance from Scenario 1, and application of Excise Tax Due for Plant A (assumed at Php 450,000.0o)

for the same day (July 16, 2020).

Scenario 3 : With Php 1,550,000.00 carried forward balance from Scenario 2, application of Excise Tax Due for Plant B (assumed at Php 300,000.00)

for the same day (July 16, 202o); and additional tax payment of Php 1,000,000.00 for payment on the same day (July 16, 2020). Scenario 4: Filed tax return for the immediately preceding day (July 15, 2020).

Using the above scenarios, the procedure shall be as follows:

I. Filing for a Deposit/Advanced Payment

This case is intended to establish or accumulate the fund/deposit in the system, and to set an initial balance or the existing balance at the time the form is not yet available in the eFPS site. The taxpayer shall accomplish the steps provided below as a guide in filing for a deposit/advanced payment:

1. Fill in the () Date with the current date as default. If Amended Return, click "Yes" on

2. Type in the address and (4) TIN of the Head Office for the (12) Place of Production and item No. 2.

(13) Place of Removal. 3. Crick (16) Prepayment/Advanced Deposit. 4. Type the existing balance on item (19A) Balance Carried Over from Previous Return

since the system does not automatically reflect your previous balance.

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5. Input the amount of deposit/advanced payment for your current date filing on (25A) 6. The taxpayers adjusted/new balance will reflect on item (26) Balance to be Carried Over to Next Return. Tax Payment/Deposit.

7. Click Submit, Print the Reference No. and Proceed with the e-payment.

ILLUSTRATION 1: Default date is the current date -- July 16, 2020 (The system allows you to change the date)

Kawanihan ng Rentas Republika ng Pitipinas ntemas at EXCISE TAX RETURN weeteneg Iwewveres.c mw. 2200-S Jhr:1 SiR Form No

10eo007juy Y16 3202 2 Amenda Reum YesONo 3Numberof Stts Amche STEPS:

1 Input Place of Production and Place of Removal -- Address of Head Office - Taguig City. 2. Tick "Payment/Advance Deposit" 3. Input the amount of Balance Carried Over from Previous Return - assumed at Php

1,000,000.00. 4. Input the amount for Payment Made Today -- assumed at Php 1,0oo,0oo.oo. 5. The Balance to be Carried Over to the next Return will be automatically adjusted to

reflect the new balance.

12Foton Re National Capital Regon Pow YNCr.SECOND DISTRICT WA A TAGUIGCIT

1 NUERSET NCRNationat Capital Regior Province INCR.S COND DISTRIC TATA 3 TAGUGCIT A SNnoncEBEYY Yes of tax rebaf unoer Specal taw Yes ONo 144ys.spci A

Payment on Acual Remow Simar Schemes sp Part Il Manr nerofPavmer 16Paymem/Advance Depos

19 Le9A Banc Camedverrom Prevou Re 18 ExTax Du (tram'pant yschedue iy WPart II Payments and Application TEERRRY 0.00 1.0o0.00o.oc

198 Ctes Kapplcable 9CTotal(Sun of ems19A and 198 1000.00000 20N Due n Rs Prousy F fot Sme Pedendedn nt18Less 19 BUREAILOFINTERNALEVFNUE NNTYTYNY 1,000,000.00 0.0

24 Amoun[PaabOaymeSums2 n230 25 Lyme Made Today 25A Tox PaynDepo 2 25B Penar 23Day Pena Du{Overpaymant)em 20 Kem21} 23DTPenSurs 23423 23A Surcharg 23C Compromis 23B inteest 3 N RECORDS MGT DIVISION OCT 20.2020 100AM TUT Ma FAPUA -1.000.000.00 0,0. 1,000,000.00 0.00 0.00 Xo

26 B BE er the denaties of benur thai ths remittance fom ha been made good tah C Oveoe 4 5CPayTodaySms25Aand25 ed bv meUsnd to the best of mv our knowledo and behef is true and 000.000.00 2.000.000.00

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The Ending Balance will be at Php 2,0oo,ooo.oo, and you can proceed with e. payment for Php t,000,000.00.

II. Filing for the Removal of Excisable Articles of Plant A

This case is for the application of excise tax due against the tax deposit for the actual removal of a specific plant (Plant A) which shall be as follows:

1 Fill in the () Date with the current date. If Amended Return, click "Yes" on item No. 2. 2 Type in the address of Plant A on the (12) Place of Production and (13) Place of Removal. 3 Click (15) Payment on Actual Removal and a message will appear for the mandatory

4. Input the amount for Volume of Removals in Liters per ATC Code (XB), the system wil filing of Schedule 1, click 'OK' to be directed to Schedule 1.

automatically compute for the Basic Excise Tax Due. Upon completion, click 'OK'. 5 Type the existing balance on item (1gA) Balance Carried Over from Previous Return

6. The taxpayers adjusted/new balance will reflect on item (26) Balance to be Carried Over since the system does not automatically reflect your previous balance.

7. Click Submit and Print the Reference No. to Next Return.

ILLUSTRATION 2:

Same as in Scenario 1, default date is the current date -- July 16, 2020. Since we will be filing for the same day, item 2 will reflect as Amended Return. You just need to tick "No" if you are not filing for an amended return.

Republika ng Pitipinas. Internas Kagawaran ng Pananalapi wanihan ng Rentas boxes with an 'X Two oopies JUST be fhed with the EIR and cne held by the far Fier Enter allreouredfom EXCISE TAX RETURN orwotoror CKara 2200-S Sir Form Nc. January 2018 Page 1

1DOCYYYY07:July {220 AmReYeONo mberofSaArch

STEPS:

2 Tick "Payment on Actual Removal". A pop-up message will appear to accomplish Input Place of Production and Place of Removal -- Address of Plant A -- Laoag City.

Schedule 1 and then "Ok".

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DK Canc:

BUREAU OF INTERNAL REVENUE NnTTiT OCT 20 2020 10:5D AMT

RECORDS MGI DKVISIOM CU U0 Page 3 of 10

3. Then you will be directed to Schedule 1. Input Volume of Removals in Liters per ATC

Code (XB) and the system will auto-compute for the Basic Excise Tax Due. Then click "Ok" and you will be redirected back to the Main Page of the Return.

Schet. CM . SUMMARY OF REMOVALS AND EXCISE TAX DUE ON SWEETENED BEVERAGES CHARGEABLE AGAIN ST PAYMENT

SAC alo I Kon Seee Bevge Deschiption TOc TA a SYSSUR oCy A Saes Vae n FesoVoume cr RemvalsBas Excise Ta D

XBOTOSVEETENED JUICEDRINKS XB Y SWEETENED TEA CARSONATED BEVERAGES C E . 6 1 C D. . 0.0 50.0o.00 2000.0 . 300..c 120000.00 0

XB04 FLAVORED WATER B .0 bo D 0.

XBOTO Ye ENERGY AND SPORTS DRINKS CEREALAND GRAINBEVERAGES TSING PURELY HIGHFRUCTOSE CORN SYRUP HERNONAIC NOO TNAOWAA YM ICBEVERAGESTHAT STPEDAS MILK BNHGO L 2. b. B 0 . 0 0.0 0.o . 5.000.00 O 0.0 0. 0.0 3.. 0 .0 0. 0.

8 XA 0. 0.0 0. 0.

0. 0. O O.Co 63608 Ad TOTALAX DUE 3286238380583286338 00M

TO Print Preview OKr Cance

4. Input the amount of Balance Carried Over from Previous Return -- from Scenario 1 at

Php 2,000,000.00. 5. TheBalance to be Carried Over to the next Return will be automatically adjusted to

reflect the new balance.

mrAww

13Put Remova REGION -ocos Regor YILOCOS NORTE 625826:20 2888 AOAG CITY (Capita) Reon REGI-ocos Regon ILOCOS NORtE TONTC LAOAG CiTY (Capita

efef uncar SpecalLaor 86 23aw 6

Part IIManner of Paymen 38328 Payment Advanc S0 0605909600020862902

18Exsg TaDi(trom PartV-Schedula 1 19 19A Cverom Pvous Re PartiIL Pavments and Aoblicationt C 450.000.00 2.000.000.00

ta.s-ros MiwepTesRtxs 19CTotalSunf m19And 198 2.000.000.00 20 Not Jue(Overpaymem) (Mem 15 Less Ben 1SC) 1.550.000.00 2 on ums PrevousyFied tth S eramended retum 0 22 Txx DuOvpaeem20 21 1,550,000.00 23 As 23A Surch Nh C 0.0

24 Amou PybieYOvepsye(Sum of fems 2 and 2C) 25ayment ade Today25A Tax PaymeDaoo 23DTSus234230 5B Penas rom 23DPay Penal 23B inte eC 25C Toal Paymet ade Today Sum of tems 25A ang 25 ome 5 Cg 988 BUREAIIOFINTERNAL REVENUE REOORDS MGT DIVISION LATTTND OCT 20 2020 I tD75D A b1 NRS YA 089 aS 0.0. D.00 . 0.00 0.0 0.00 D

26 Bace o be Carre Over to nex Return em 24 less em 25C) -1.550.000.00

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Scenario 1 is not automatically reflected in item 19, hence, you need to maintain a separate monitoring file for reference and ready for input upon filing of excise tax returns. The current Ending Balance after Scenario 2 is at Php 1,550,000.00 Please note that the amount of Balance Carried Over from Previous Return from

III. Filing for the Removal of Excisable Articles of Plant B with Deposit/Advanced Payment

following guidelines: plant (Plant B) and at the same time file for additional Excise Tax Payment/Deposit with the This is to apply the excise tax due against the tax deposit for the actual removal of a specific

2. Type in the address of Plant B on the (12) Place of Production and (13) Place of Removal. 3. Click (15) Payment on Actual Removal and a message will appear for the mandatory 1. Fill in the () Date with the current date. If Amended Return, click "Yes" on item No. 2. filing of Schedule 1, click 'OK' to be directed to Schedule 1. 4. Input the amount for Volume of Removals in Liters per ATC Code (XB), the system will automatically compute for the Basic Excise Tax Due. Upon completion, click 'OK'.

6. Click (16) Prepayment/Advanced Deposit and input the amount of deposit/advanced 5. Type the existing balance on item (19A) Balance Carried Over from Previous Return I. The taxpayers adjusted/new balance will reflect on item (26) Balance to be Carried Over sirice the system does not automatically reflect your previous balance. payment on (25A) Tax Payment/Deposit.

8. Click Submit, Print the Reference No. and Proceed with the e-payment. to Next Return.

ILLUSTRATION 3:

Same as in Scenario 1, default date is the current date - July 16, 2020. Since we will be filing for the same day, item 2 will reflect as Amended Return. You just need to tick "No" if you are not filing for an amended return.

Kawanihan ng Rentas Kagawaran og Pananalapi Republika ng Pilipinas nternas boxes with an "X" Two oopies kiUST be hied wth the BIR and cne hel by the fax Fier Entet al reouired infomaticn in d EXCISE TAX RETURN for Sweetened Beverages FITERS BLACK ankappeabie 2200-S J3nuary 2018 SForm Ns. Page 1

10xm07.Juy T16 202 nded Reu Yes OMa mber of Ses Aached

STEPS:

Input Place of Production and Place of Removal - Address of Plant B -- City of Mati, Davao.

BURAU OF INTERNALREVENVE NNNY OCT 20.2020 ID:50 A-M1

L 0 RECORDS MGT.DIVISION

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2 Tick "Payment on Actual Removal". A pop-up message will appear to accomplish

Schedule 1 and then "Ok".

Schedule 1 is mandatory vhen tking Acal Remova Press OK to do so.

Ok Cancel

3 Then you will be directed to Schedule 1. Input Volume of Removals in Liters per ATc

Code (XB) and the system will auto-compute for the Basic Excise Tax Due. Then click "Ok" and you will be redirected back to the Main Page of the Return.

Schedilet SUMMARY OF REMOVALS AND EXCISE TAX DUE ON SWEETENED BEVERAGES CHARGEABLE AGAINST PAYMENT

HTO 1Ug Purey Canc S t Tax on Sed Beveage ners a mix of catorc and non-calorc Descriptic Purely Non Tax BrackeUntAophcae Measstt TaxRae Saes VaVe (n Peso) Vbume ofRemovalsBasic Excse Tax Doe

MoOE XGo1 SWEETENED JUICE DRINKSLYY 0 0. 50. 300 E SWEETENED TEA 2862966808 0. 0.D 0.0

CARBONATED BEVERAGES LAVOREDWATER M b io B. w 0. 0. 0.00 0. 0.0 0.0 0. 0.0 D

POWDERED DRINKS NOT CLASSIFIEDAS MILK 0. 0. 0.

.o 0.0 D 0. CaS MNMAE 0. 0. 0.00

RINCOMBNATIONWITH ANY CAIORIC OF IOLCHLORICSWSETENER JNGPURELYHIGHFRUCTOSECORNSYRUE 00 00 0.00

C SINGPURELYCOCONJTSAP CUGARA ELY STEVIOL 0. 0.

0. 0. 0 0

Add TOTALTAX DUE 300

Print Previey. OO Clea Cance.

5. Tick "Payment/Advance Deposit" and input the amount of payment for today -- 6. The Balance to be Carried Over to the next Return will be automatically adjusted to 4. Input the amount of Balance Carried Over from Previous Return -- from Scenario 2 at assumed at Php 1,000,000.00. Php 1,550,000.00.

reflect the new balance.

BUREAIT OF INTERNAL REVENUE TNTIINT ID : SD A.M1

RECORDS MGT. DIVISION OCT 20,2020 0 iN7a9A Page 6 of 10

Province -Davao Regio 1VA00FNA DEMT 20 7ce0

r - Davao Regicr TDAVAO OrEntAI 170v08 TFMTLCani Ave vu avadirg of tax reef uner SpecialLaw or

WannerofPavmen 15 PaymentonArualemoal 16PaymentAdvance Depos

Rher Smilar Schemes (speciy

Part lPavr C mc.Di 18 ExoBe Tax Dutrom PanV Te 300.000.00 199A Balance CarieOverfrom Preus Rur 1.550.000.00

19B Crble Ex Tpchle 0.00 OCToLSanAnoR 1,550,000.00 20 N OuOerpn 18 Le 1 1.250.000.00 21 LssPayme on shimsoyersupwon D 22 Tax DuOvepaynte20s m2 1,250,000.00 23 %- 23A Surcharge 0.

23B (nterest 0.00 23C Comoromis 0809030022 0.00 23DToralPenalsSum.ofens23A23C 0.00 24 Ao PayOpayment(Suofems 22 and D 1.250.000.00 25Pent Made Today 25ATax PayeDepo 0o0.080.m

cOvtonRem em24s Nem 25c 25B Penfrom h23DPay Pena 25CTotal PayeMade Today Su of Rms 25A and 25] 1.000000.00 2250.000.00

The Ending Balance will be at Php 2,250,0oo.00, and you can proceed with the e- payment for Php 1,000,000.00

IV. Filing of Tax Return for the Immediate Preceding Date or a Later Date for Plant C Removal

This is to cover filing of tax return for a prior date for a different plant (Plant C) with

filing shall'be imposed as separate item to be paid. The steps are provided hereunder: corresponding application of payment of actual removal of Plant c. In this case, penalty for late

Fill in the () Date with a prior date. If Amended Return, click "Yes" on item No. 2. y Type in the address of Plant C on the (12) Place of Production and (13) Place of Removal. 3. Click (15) Payment on Actual Removal and a message will appear for the mandatory

filing of Schedule 1, click 'OK' to be directed to Schedule 1. 4. Input the amount for Volume of Removals in Liters per ATC Code (XB), the system will

autQmatically compute for the Basic Excise Tax Due. Upon completion, click 'OK'. 5 Type the existing balance on item (19A) Balance Carried Over from Previous Return

since the system does not automatically reflect your previous balance. 6. The taxpayers adjusted/new balance will reflect on item (26) Balance to be Carried Over

to Next Return. I Click Submit and Print the Reference No. 8. A message will appear to inform the taxpayer that the return filed for the immediately

succeeding.date and onwards of the ante-dated return may be necessary to amend.

BUREAU OF INTERNAL REVENUE

RECORDS MGT.DIVISION NnNtyTN UJUi OCT 20 2020 I0:30 A.M. a Page 7 of 10

ILLUSTRATION 4:

Same as in Scenario 1, default date is the current date -- July 16, 2020. Since we will be filing for the previous day, you need to change the date to July 15, 2o20. Since this is for a prior date, item 2 will reflect as Amended Return. You just need to tick "No" if you are not filing for an amended return.

Republika ng Pilipinas Kagawaran ng Pananalapi Kawanihan ng Rentas ntemas baxes wth an". Tiea copies hiusT be fied wih ths S!R andone held by the ax Fie Enerat reouied nnmato EXCISE TAX RETURN for Sweetened Beverager BLACK ink Marx 2200-S January 2012 Page 1

1DtMUDOYYYY c7 - July 36 6 Y#15 H2023 2 ArenRetum WTETEY MO 3 Numberof Shet's Aache

STEPS:

Input Place of Production and Place of Removal - Address of Plant C - City of Maasin, Southern Leyte. 2. Tick "Payment on Actual Removal". A pop-up message will appear to accomplish

Schedule 1 and then "Ok". BUREAU OF INTERNAL REVENUE

Press OK to do so Schedule 1 is mandatory vhen ticking Actual Removal.

OK Cancel ION

3. Then you will be directed to Schedule 1. Input Volume of Removals in Liters per ATC

Code (XB) and the system will auto-compute for the Basic Excise Tax Due. Then click "Ok" and you will be redirected back to the Main Page of the Return.

Schedute i SUMMARY OF REMOVALS AND EXCISE TAX DUE ON SWEETENED BEVERAGES CHARGEABLE AGAINST PAYMENT

T.Usn Purely Caonc Svre Tax on Sre Bevee SDe a mx ol Hen and Purely Norr PMeasure H Tacke Um of Apphicabe ExRate S V n Peso Vosme o( Removals Basn Exse Tax Doe

X C SWEETENED JUICE DRINKS SWEETENEOTS S 8.0 AVN Q. 0.0 5,0o.00 0. 30,00 D. Te ARSONATED BEVERAGES .0 0.0 0. D.0

FLAVOREDWATE . 0. 0.o O ENERGY AND SPORTS ORINKS 5.0 0. . 0.

0C SoR2o RN R 0.0 0. 0 ENCA 0. 0.0 0.

NTNaE THERNOT 0 0.0 . 0.

3 JOR IN COMBINATION WTHANY CALORICOR ISING PUREEYHIGHFRUCTOSECORNSYRI 0608 0.0o 0. .

ocuSa JSINGPURELY COCONUT SAP SUGARAND . 0. 0. 0.

. 0. 0.

Add YDUE 0.00

Print Preview OO Clea Cancel

6 992

4 Input the amount of Balance Carried Over from Previous Return -- assumed at

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Php 1,030,000.00. 5. The Balance to be Carried Over to the next Return will be automatically adjusted to

reflect the new balance.

GION VI - Eastern Visayas SOUTHERN LEYTE provance MAASN0 0ts 13P18nal E401 DN VI - Eastern Visayas T I SOUTHERNLEYTE 30268 CITY OFMAASINCapa

oarSn

15ipuentonAcualRem Part IlManner of Paymen UE00S

ar Schemes (specfy

18 Ex Ta Drom Pav-ctu 30,000.00 19 L9A ance Carnd Overom Preus Reom 1030.000 00

HIKEROR-YCEeIEYEOnaR 19CTotal(Su f tms 19A nd 1B 1,030,000.00 20eDueOvrayL 1,000,000.00 1n PviyFio Smended 0.00 SDOvrt20m 1,000,000.00 23 A Pnaies 23A Surchare 0.0

23B n BUREATIOFINTERNAL REVENUE 0.00

25LPaymem MaeToay 25A T FaymenDepo 24 Ambtrt Payabe1O 23DTl Penah Sum fems2A23C 23C Compromi he(Sum22 and30 NNTNYINMT ODOAM OCT 202020 A 100.00.0 W 0.0 0.0

26 CrOto em Me24 ess 25 Wwe ece undr the penaies of perjury that this emitan fom has been mae in good fhveed by melus.nd to t best of myowr knovedge and bef true and 25BPntrm 23DPPe 25CT PayeMaToy Sua2An25) 3 HOOFMCE TOTAA IVISION 0 0.00 0.00

tax return for July 16, 2020 were filed first before filing for July 15, 2020, a reminder message as it may affect the balance for the succeeding day. will pop-up to notify the taxpayer that an amended return.for July 16, 2020 may be necessary In the first three (3) scenarios, the tax returns filed are for July 16, 2020. Since the

The cases specified herein are considered as highly technical and deemed necessary. to establish the beginning balances of deposits, updated removals, and payment applications. As part of transitory activity, the following shall be accomplished by both eFPS and Manual filers:

All Sweetened Beverages (SB) Taxpayer should reconcile their existing balances of

Set-up the amount that will be reflected on the filing of BIR Form No. 220o-S. deposits/advanced payment with Excise Large Taxpayer Field Operations Division to

2. The BIR Form No. 220o-S reflects the existing balance of the taxpayers as a whole

company and not on a per plant basis. A sub-record, however, shall be maintained by theHead Office reflecting deposits, removals, and applications of payment per plant as part of the Liquidation Report for reconciliation and monitoring.

3. As regards the filing for deposit/advanced payment, the taxpayer has the option to either file using:

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a) The address of the Head Office, as illustrated in Case I; and b) The address of a specific plant, as illustrated in Case Ill. 4. The cut-off time shall be established with 11:59PM as default but the taxpayer has the option to use their existing cut-off time with notification to ELTFOD for record purposes. Hence, the enumerated activities shall be observed:

a) Collecting the data of removals for the whole day (12:ooAM - 11:59PM) of a certain of data was made; and date and file its return on the immediate following day, using the date the collection

b) Using the.current Cut-off time per taxpayer.-- e.g. 5:0oPM cut-off time and the data of removals from 5:01PM shall be filed for the next day. 5. The tax returns should be filed on the immediate following day, except for return dates falling on Friday, Saturday, Sunday, Holidays and during downtime of eFPS site, returns of which can be filed on the next business day. System downtime shall be logged through the help desk for confirmation/validation with the Information Systems Group (ISG) by ELTFOD. 6. Taxpayers are still required to submit their weekly Liquidation Report via email from their dedicated address to sb.attachment@bir.gov.ph.

Beverages Taxpayers manually filing BIR Form No. 220o-S shall use the eFPS facility for filing and payment. no longer authorized as payment form for Excise Tax on Sweetened Beverages. Sweetened With the adoption of this standard procedures/guidelines, the use of BIR Form No. 06o5 is

Circular as wide a publicity as possible. All internal revenue officials, employees, and others concerned are enjoined to give this

This Circular shall take effect immediately.

neesaurne

BUREAU OF INTERNAL REVENUE Commissioner of Internal Revenue CAESAR R. DULAY

D-6 NnTYYYN OCT 20.2028 10:50A.M} Mo I: 037019

RECORDS MGT DYVISION ERNALCOMMUNICAY C0F

JCT 20 2020

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