RMC No. 6-2021 — Prescribes the revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS) Digest | Full Text | Annex A | Guidelines

BUREAUOF INTERNAL REVENUE

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE TNNYYN JAN 08.2021 a:0spM.

RECORDS MGT'DIVISION GC9V

Quezon City January 08, 2021

REVENUE MEMORANDUM CIRCULAR NO. %-&021

SUBJECT : Circularizing the Availability of the Revised BIR Form No. 2200-M

[Excise Tax Return for Mineral Products] January 2018 (ENCS)

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

revised due to the implementation of the Tax Reform for Acceleration and Inclusion (TRAIN). Return for Mineral Products] January 2018 (ENCS), hereto attached as Annex "A", which was This Circular is issued to prescribe the newly revised BIR Form No. 2200-M [Excise Tax

under the BIR Forms-Excise Tax Return Section. However, the form is not yet available in the (eBIRForms); thus, eFPS/eBIRForms filers shall continue to use the BIR Form No. 2200-M in issuance shall be released to announce its availability. Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms return becomes available in the-eFPS and in the Offline eBIRForms Package, a separate revenue eFPS and in Offline eBIRForms Package v7.7 in filing and paying the excise tax due. Once the The revised manual return is already available in the BIR website (www.bir.gov.ph)

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 Large Taxpayers Service (LTS)/Revenue District Office (RDO) where the taxpayer (Head Office of the business establishment) is registered; or be paid with the concerned Revenue Collection Officer (RCO) under the jurisdiction of the RDO where the taxpayer (Head Office of the business establishment) is registered using MRCOS facility.

b.) Online Payment

Landbank of the Philippines (LBP) Link.Biz Portal, for taxpayers who have ATM DBP Tax Online, for holders of VISA/MasterCard Credit Card and/or Bancnet Thru GCash Mobile Payment; or UnionBank Online Web and Mobile Payment Facility -- for Taxpayers who have account with UnionBank; or : account with LBP and/or holders of Bancnet ATM/Debit Card; or ATM/Debit Card; or

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PESONet through LBP Link.biz Portal - for taxpayers who have account with Paymaya Mobile Payment. RCBC and Robinson Bank; or

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

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Commissioner of Internal Revenue CAESAR R. DULAY

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BUREAU OF INTERNALREVENUE IaNYT 00 JAN 08,221 2:DS PM UMcA JU

KECORDS MGT.DIVISION