RMC No. 34-2021 — Prescribes the use of the revised BIR Form No. 2200-A [Excise Tax Return for Alcohol Products] January 2020 (ENCS) and BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco and Vapor Products] January 2020 (ENCS) Digest | Full Text | BIR Form 2200-T | BIR Form 2200-A

LIPP BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City March 2, 2021

REVENUE MEMORANDUM CIRCULAR NO. 34 - 2D2/

SUBJECT Circularizing the Availability of the Revised BIR Form No. 2200-A [Excise Tax Return for Alcohol Products] January 2020 (ENCS) and BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco and Vapor Products] January 2020 (ENCS)

TO All Internal Revenue Officers, Employees, and Others Concerned

This Circular is issued to prescribe the newly revised BIR Excise Tax Forms, to wit:

(Annex "B") (Annex "A) BIR Form No. 2200-A BIR Form No. 2200-T BIR Form No. January 2020 (ENCS) Excise Tax Return for Tobacco, Heated Excise Tax Return for Alcohol Products January 2020 (ENCS) Tobacco and Vapor Products Form Name Republic Act Nos. Republic Act Nos. 10351 and 11467 11346 and 11467 Legal Basis/Reason for Revision

Once the returns become available in the eFPS and in the Offline eBIRForms Package, a separate revenue issuance shall be released to announce its availability. under the BIR Forms-Excise Tax Return Section. However, the forms are not yet available in the Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms (eBIRForms); thus, eFPS/eBIRForms filers shall continue to use the BIR Form Nos. 2200-A and 2200-T in eFPS and in Offline eBIRForms Package v7.8 in filing and paying the excise tax due. The revised manual returns are already available in the BIR website (www.bir.gov.ph)

completely fill out the applicable fields, otherwise penalties under Sec. 250 of the Tax Code, as amended, shall be imposed. Payment of the tax due thereon, if any, shall be made thru: Manual filers shall download the PDF version of the applicable form, print the form and

RECORDS Ior s S V MAR 0 3 2 1 G M X T b.) Online Payment a.) Manual Payment Landbank of the Philippines (LBP) Link.Biz Portal, for taxpayers who have ATM account with LBP and/or holders of Bancnet ATM/Debit Card; or establishment) is registered using MRCOS facility. Thru Mobile Payment (GCash/PayMaya); or Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Large Taxpayers Service (LTS)/Revenue District Office (RDO) where the taxpayer In places where there are no AABs, the return shall be filed and the tax due shall be paid with the concerned Revenue Collection Officer (RCO) under the jurisdiction of the RDO where the taxpayer (Head Office of the business (Head Office of the business establishment) is registered; or

DBP Tax Online, for holders of VISA/MasterCard Credit Card and/or Bancnet

UnionBank Online Web and Mobile Payment Facility -- for Taxpayers who have ATM/Debit Card; or

account with UnionBank; or PESONet through LBP Link.Biz Portal - for taxpayers who have account with RCBC and Robinson Bank.

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

1aam

Commissioner of Internal Revenue CAESAR R. DULAY

H 040858

H2

BUREAU OF INTERNAL REVENUE

NNY

MAR 03 2021 3:9SP.M1

RE CORTS MGT.DIVISION UJU