BIR Form No. 2200-T

BIR Form 2200-T

BIR Form 2200-T

Excise Tax Return for Tobacco Products

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This return shall be filed in triplicate by the following:

1. Manufacturer or producer of locally manufactured or produced tobacco products;

2. Wholesaler, manufacturer, producer, owner or operator of the redrying plant, as the case may be, with respect to the payment of inspection fee on leaf tobacco, scrap, cigars, cigarettes and other tobacco products;

3. Owner or person having possession of tobacco products 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 due shall be paid before removal of the tobacco products from the place of production.

For EFPS Taxpayers,
The filing and return and payment of excise tax due thereon shall be in accordance with the provisions of existing applicable revenue issuances.