RMC No. 97-2020 — Prescribes the policy for the use of BIR Form No. 0605 for Excise Tax purposes

BUREAUOF INTERNALREVENUE

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City NRYYT ENLTCIV SEP. Q 9 2020 U:45am O JU

RECOROS MGT.DIVISION

September 2, 2020

REVENUE MEMORANDUM CIRCULAR NO. 97-2020

SUBJECT : Standard Policy for the Use of BIR Form No.o6o5 for Excise Tax

Purposes

TO :All Internal Revenue Officers and Others Concerned

This Circular is hereby issued to establish a standard policy/guidelines in the use of BIR Form No.06o5 for Excise Tax Purposes.Based on observation,BIR Form No.o6o5 has been continuously

making it difficult to monitor and reconcile the record of taxpayers with the Official Registry Books and the EFPS. As part therefore of the enhancement for monitoring, tracking and reconciliation of used as an alternative for tax return in the payment of Excise Tax on removal of excisable products excise taxpayers record, the use of BIR Form No.o6o5 is now authorized only for the following

1. Payment on export products pursuant to Product Replenishment Scheme under

Revenue Regulations (RR) No. 3-2008;

2. Payment for Excise Tax on Non-Essential Services for Excisable Cosmetic Procedures

until such time that BIR Form No. 220o-C will be available for use; and

3.Payments for deficiency excise tax.

In view thereof, all other excise tax payments on domestic removals of excisable articles shall use their corresponding excise tax returns (BIR Form 2200 series).

All internal revenue officials and employees are enjoined to give this Circular as wide a publicity as possible.

This Circular shall take effect immediately.

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Commissioner of Internal Revenue CAESAR R.DULAY

/HREA,LTS-EXCISE/bsm/gtr D 036601