RMO No. 37-2020 — Modifies the Alphanumeric Tax Code (ATC) in BIR Form No. 2200-M (Excise Tax Return for Mineral Products) in connection with the implementation of RA No. 10963 (TRAIN Law)

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City

September 02, 2020

REVENUE MEMORANDUM ORDER NO. 33-3020

SUBJECT Modification of Alphanumeric Tax Code (ATC) in BIR Form No. 2200-M (Excise Reform for Acceleration and Inclusion (TRAIN) Law with the Implementation of Republic Act (RA) No. 10963, also Known as Tax Tax Return for Mineral Products) in Connection

TO All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned

I OBJECTIVE:

Form No. 2200-M (Excise Tax Return for Mineral Products), in connection with the implementation To facilitate the proper accounting and monitoring of tax collection from Excise Taxes in BIR

of RA No. 10963, the following ATCs are hereby modified

EXISTING (per ATC Handbook) MODIFIED/ NEW

ATC Description Tax Rate Form BIR No. Legal Basis Tax Rate

XM010 Coal and Coke P10.00/MT 2200-M RA No. 10963

Effective January 1, 2018 RR No. 1-2018 P50.00/MT

January 1, 2019 January 1, 2020 and onwards P100.00/MT R150.00/MT XM020 Non-metallic minerals and quarry 2% 4%

XM030 Copper and other metallic minerals resources 2% 4% XM040 Gold and Chromite 2% 4% XM050 Indigenous Petroleum 3 % 6 %

I REPEALING CLAUSE:

herewith. This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent

I EFFECTIVITY:

This RMO shall take effect immediately

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BUREAU OF INTERNAL REVENUE CAESAR R. DULAY

B-3 Intin OCT 15 2020 3:n P.m.1 MM Commissioner of Internal Revenue 03699 9

RECORDS MGT.DIVISION