RMC No. 84-2023 — Announces the availability of the revised BIR Form No. 2200-M (January 2018 ENCS) v2 Digest | Full Text | BIR Form No. 2200-M (January 2018 ENCS) v2 | Guidelines

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES BIR National Office Building DEPARTMENT OF FINANCE Quezon City. BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION tniTt COROn AU6 1 5 2023 Mg TOT73 AM IY TU

August 15, 2023

REVENUE MEMORANDUM CIRCULAR NO. 84- &033

SUBJECT:Availability of the Revised BIR Form No. 2200-M (January 2018 ENCS) v2

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

Return for Mineral Products] January 2018 (ENCS) v2 hereto attached as Annex "A". It was revised due to some changes in the column headers of Schedule l -- Summary of Removals and Excise Tax Due on Mineral Products Chargeable Against Payment. This Circular is issued to prescribe the newly-revised BIR Form No. 2200-M [Excise Tax

(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 availability in the eFPS and in the Offline eBIRForms Package. No. 2200-M {October 2002 (ENCS)] in the eFPS and in Offine eBIRForms Package v7.9.4 in filing and paying the Excise Tax due. A separate revenue issuance shall be issued to announce its The revised BIR Form No. 2200-M is already available for download in the BIR website

shall be imposed. Payment of the tax due thereon, if any, shall be made thru: fill-out all the applicable fields; otherwise penalties under Sec. 250 of the Tax Code, as amended! Manual filers shall download the PDF version of the revised BIR Form No. 2200-M and

a) Online Payment Landbank of the Philippines (LBP) Link.BizPortal - for taxpayers who have Development Bank of the Philippines' (DBP PayTax Online) -- for holders of LANDBANK/OFBank ATM account and taxpayer utilizing PCHC Paygate or VISA/MasterCard Credit Card and/or BancNet ATM/Debit Card; or PESONet Facility (depositors of RCBC, Robinsons Bank, Union Bank, BPI, PSBank and Asia United Bank); or

account holder of Union Bank. 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-

Tax Software Provider (TSP) -- GCash, Maya, MyEG

b) Manual Payment

In any Authorized Agent Bank (AAB) Iocated within the territorial jurisdiction of the Large Taxpayers Office/Division (LTD)/Revenue District Office (RDO) where the taxpayer (Head Office of the business establishment) is registered; or

BUREAU OF TNTERNAL REVENU INTERNALCOMMINCATRINS DIVISION BAAT

AUG 15 2023

In places where there are no AABs, the return shall be filed and the tax due shall be paid through the concerned Revenue Collection Officer (RCO) under the jurisdiction of the RDO where the taxpayer (Head Office of the business exceed Twenty Thousand Pesos (P 20,000.00) establishment) is registered regardless of the cash and check amount. However. for payment through RCOs in areas with AABs, cash payment should not

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

issioner of Internal Revenue LUMAGUI, JR.

012690

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BUREAUOF TNTERNAL REVENUE RECORDS MGT. DIVISION NnTYTYN NCJ AUG 1 5 2023 CDRDNA LO.IS A