RMC No. 54-2023 — Announces 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) Digest | Full Text | BIR Form No. 2200-T

REPUBLIC OF THE PHLIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

Quezon City

May 16, 2023

REVENUE MEMORANDUM CIRCULAR NO. 54-30a3

SUBJECT Availability of the Revised BIR Form No. 2200-T JExcise Tax Return

for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products] August 2022 (ENCS)

TO All Internal Revenue Officers, Employees, and Others Concerned

This Circular is issued to prescribe the newly revised BIR Form No. 2200-T [Excise

No. 11900, an Act regulating importations, manufacture, sale, packaging, distribution, use and (ENCS), hereto attached as Annex "A", which was revised pursuant to Republic Act (R.A.) communication of vaporized nicotine and non-nicotine products, and novel tobacco products. Tax Return for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products] August 2022

The revised manual return is already available in the BIR website (www.bir.gov.ph)

Forms (eBIRForms); thus, eFPS/eBIRForms filers shall continue to use BIR Form No. 2200-T in the eFPS and in Offline eBIRForms Package v7.9.4 in filing and paying the Excise Tax due. Once the return becomes available in the eFPS and in the Offline eBIRForms Package, a Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue separate revenue issuance shall be released to announce its availability. under the BIR Forms-Excise Tax Return Section. However, the Form is not yet available in the

Manual filers shall download and print the PDF version of the Form, and fill out all the

imposed. Payment of the tax due thereon, if any, shall be made thru: applicable fields; otherwise penalties under Sec. 250 of the Tax Code, as amended, shall be

a) Online Payment

: PSBank and Asia United Bank); or Landbank of the Philippines (LBP) Link.BizPortal -- for taxpayers who have LANDBANK/OFBank ATM account and taxpayer utilizing PCHC Paygate or PESONet facility (depositors of RCBC, Robinsons Bank, Union Bank, BPI.

Union Bank of the Philippines (UBP) Online/The Portal -- for taxpayers who have an account with UBP or Instapay using UPAY Facility for individual non- Development Bank of the Philippines' (DBP PayTax Online) -- for holders of account holder of Union Bank. VISA/MasterCard Credit Card and/or BancNet ATM/Debit Card; or

Taxpayer Agent/Tax Software Provider (TSP) -- GCash, Maya, MyEG

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b) Manual Payment In any Authorized Agent Bank (AAB) located within the territorial jurisdiction

In places where there are no AABs, the return shall be filed and the tax due shall of the Large Taxpayers Service (LTS)/Revenue District Office (RDO) where the taxpayer (Head Office of the business establishment) is registered; or

be paid through the concerned Revenue Collection Officer (RCO) under the jurisdiction of the RDO where the taxpayer (Head Office of the business establishment) is registered.

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

Commssioner of Internal Revenue 007646 GUY,JR.

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