BIR Form No. 2200-AN

BIR Form 2200-AN

BIR Form 2200-AN

Excise Tax Return for Automobiles and Non-Essential Goods

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This return shall be filed in triplicate by the following:

1. Manufacturer, producer or assembler of locally manufactured / produced / assembled automobiles.

2. Manufacturer or producer of locally manufactured or produced non-essential goods such as jewelries, perfumes, toilet water, yachts and other vessels intended for pleasure or sports;

3. Buyer or transferee of automobile not previously taxed and subsequently sold or transferred by the tax-exempted seller; and

4. Owner or person having possession of the above articles which were removed from the place of production 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 before removal of the abovementioned products from the place of production.