BIR Form No. 2200-M

BIR Form 2200-M

BIR Form 2200-M

Excise Tax Return for Mineral Products

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This return shall be filed in triplicate by the following:

1. Owner, lessee, concessionaire or operator of the mining claim;

2. First buyer, purchaser or transferee for local sale, barter, transfer or exchange of indigenous petroleum, natural gas or liquefied natural gas; and

3. Owner or person having possession of the minerals and mineral products which were mined, extracted or quarried without the payment of excise tax.

When to File?

For each place of production, a separate return shall be filed and the excise tax shall be paid upon removal of the mineral products from the place of production. In the case of locally produced or extracted minerals or quarry resources where the mine site or place of extraction is not the same as the place of processing or production, the return shall be filed and the excise tax paid to the Revenue District Office having jurisdiction over the locality where the same are mined, extracted or quarried.

On locally produced or extracted metallic mineral or mineral products, the person liable shall file a return and pay the tax within fifteen (15) days after the end of the calendar quarter when such products were removed, subject to the filing of a bond in an amount which approximates the amount of excise tax due on the removals for the said quarter.