RMC No. 75-2021 — Prescribes the standard policy and guidelines on the use of BIR Form No. 0605 for Excise Tax purposes Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL RE\'ENUE Quezon City March 02,2021 REVENUE MEMORANDUM CIRCULAR NO. TI5 - IOfuI SUBIECT : Standard Policy and Guidelines for the Use of BIR Form No. 0605 for Excise Tax Purposes TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all concerned, this Circular is being issued to amend RMC No. 97-2020. All concerned are advised on the proper filling up of BIR Form 0605 as indicated below; 1. Excise Taxpayers making advance payment for export products availing the Product Replenishment Scheme pursuant to Revenue Regulations (RR) No. 3-2008, should tlck the "Tax Deposit/Advance Payment" box under the Voluntary Payment of the Manner of Payment (Field No. 17) of the BIR Form No. 0605. 2. Excise Taxpayers under the Non-Essential Services for Cosmetic Procedures should use 3 BIR Form 220O-C. ru",::".i;;.,::r,:)'l'"*Tff:.ffi il:li,J;::,:1: :;::ltffiilil:, "';; Account under Manner of Payment (Field No. 17) of the BIR Form No. 0605. 4. Payments for Administrative Penalties must tick the "Others (specify) "box under the f,ffi::iJlff:HHffJ:illTlHfil',i:J.";::'" 'ihe B R Form No 0605' In view thereof, all other excise tax payments on domestic removal, of .*.irable 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. ffix D-6 fficd$t / cREsAR R. DULAY RIt i -- :- r:', )ibf^rot DIY!!19! commissioner of Internil Ti.U"g 3 ,,t y, ti::1q I t,. VJ