RMC No. 28-2021 — Prescribes the use of the revised BIR Form No. 2200-P [Excise Tax Return for Petroleum Products] January 2020 (ENCS) Digest | Full Text | BIR Form No. 2200-P

BUREAU OF INTERNAL REVENUE

NNTYTTN REPUBLIC OF THE PHILIPPINES 3:0SPMU

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City RECURDS MGT.DIVISION UJ FEB 2 8.2021

February 26, 2021

REVENUE MEMORANDUM CIRCULAR NO._ 8- 2O &

SUBJECT Circularizing the Availability of the Revised BIR Form No. 2200-P [Excise Tax Return for Petroleum Products] January 2020 (ENCS)

TO : All Internal Revenue Officers, Employees, and Others Concerned

This Circular is issued to prescribe the newly revised BIR Form No. 2200-P [Excise Tax Return for Petroleum Products] January 2020 (ENCS), hereto attached as Annex "A", which was revised due to the implementation of the Tax Reform for Acceleration and Inclusion (TRAIN).

The revised manual return is already available in the BIR website (www.bir.gov.ph) under the BIR Forms-Excise Tax Return Section. However, the form is 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 No. 2200-P in eFPS and in Offline eBIRForms Package v7.8 in filing and paying the excise tax due. Once the return becomes available in the eFPS and in the Offline eBIRForms Package, a separate revenue issuance shall be released to announce its availability.

fill out the applicable fields, otherwise penalties under Sec. 250 of the Tax Code, as amended, shall Manual filers shall download the PDF version of the form, print the form and completely

be imposed. Payment of the tax due thereon, if any, shall be made thru:

a.) Manual Payment : Authorized Agent Bank (AAB) located within the territorial jurisdiction of the

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 Large Taxpayers Service (LTS)/Revenue District Office (RDO) where the taxpayer establishment) is registered using MRCOS facility. (Head Office of the business establishment) is registered; or

b.) Online Payment Thru Mobile Payment (GCash/PayMaya); or 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 DBP Tax Online, for holders of VISA/MasterCard Credit Card and/or Bancnet

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

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

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

80M

Commissioner of Internal Revenue CAESAR R. DULAY

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H2 BURE AU OF INTERNAL REVENUE

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