RMC No. 132-2020 — Prescribes the new BIR Form No. 2200-C (Excise Tax Return for Cosmetic Procedures) January 2018 Version Digest | Full Text | BIR Form No. 2200-C

REPUBLIC OF THE PHILIPPINES BUIREAU OF INTERNAL REVENUE TnnIN

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE 9:30AM1 DEC 11.2J20 T

Quezon City December 10, 2020 RECORDS MGT. DIVISION

REVENUE MEMORANDUM CIRCULAR NO. /3 2 - 20 &0

SUBJECT Circularizing the Availability of the New BIR Form No. 2200-C [Excise Tax Return for Cosmetic Procedures] January 2018 Version

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

Cosmetic Procedures] January 2018 version, hereto attached as Annex "A", in relation to the implementation of the Tax Reform for Acceleration and Inclusion (TRAIN). This Circular is issued to prescribe the new BIR Form No. 2200-C [Excise Tax Return for

Forms-Excise Tax Return Section. However, the form is not yet available in the Electronic Filing in the eFPS and in the Offline eBIRForms Package, a separate revenue issuance shall be released to announce its availability. and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms (eBIRForms); thus. eFPS/eBIRForms filers shall continue to use the BIR Form No. 0605 in eFPS and in Offline eBIRForms Package v7.7 in filing and paying the excise tax due. Once the return becomes available The new return is already available in the BIR website (www.bir.gov.ph) under the BIR

the taxpayers in the National Capital Region (NCR) or Excise Tax Area (EXTA) for taxpayers period; hence, no excise tax is due, BIR Form No. 2200-C shall still be filed with the Excise Large close of the month. In cases when no invasive cosmetic procedure was performed during the return Taxpayers Field Operations Division (ELTFOD) for Large Taxpayers or the concerned RDO for outside NCR. The deadline for filing and paying the excise tax due is within ten (10) days following the

be imposed. Payment of the tax due thereon, if any, shall be made thru: fill out the applicable fields, otherwise penalties under Sec. 250 of the Tax Code, as amended, shall Manual filers shall downioad the PDF version of the form, print the form and completely

a.) Manual Payment Authorized Agent Bank (AAB) located within the territorial jurisdiction of the establishment) is registered using MRCOS facility. (Head Office of the business establishment) is registered; or In places where there are no AABs, the return shall be filed and the tax due shall be paid with the concerned Revenue Collection Officer (RCO) under the jurisdiction of the RDO where the taxpayer (Head Office of the business Large Taxpayers Service (LTS)/Revenue District Office (RDO) where the taxpayer

b.) Online Payment Thru GCash Mobile Payment; or Landbank of the Philippines (LBP) Link.biz Portal, for taxpayers who have ATM DBP Tax Online, for holders of VISA/Master Credit Card and/or Bancnet account with LBP and/or holders of Bancnet ATM/Debit Card; or ATM/Debit Card; or

: Union Bank Online Web and Mobile Payment Facility -- for Taxpayers who have

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

1aar

Commissioner of Internal Revenue CAESAR R. DULAY

038 57 9 H-2

PHREAUOFINTERNAL REVENUE NNNTYN DEC 11.2J20 9:30"A.M N

RECORDS MGT. DKISION 1VI

ERNAL CONMUNICATIONS DIVISI ERNALREVENUE I

DFC 11 2020

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