BIR Form No. 2200-A

BIR Form 2200-A

BIR Form 2200-A

Excise Tax Return for Alcohol Products

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This return shall be filed in triplicate by the following:

1. Manufacturer or producer of locally manufactured or produced alcohol products; and

2. Owner or person having possession of the alocohol 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 shall be paid before removal of the alcohol products from the place of production.

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

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.

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.

BIR Form No. 2200-P

BIR Form 2200-P

BIR Form 2200-P

Excise Tax Return for Petroleum Products

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This return shall be filed in triplicate by the following:

1. Manufacturer, or producer of locally manufactured, produced or refined petroleum products;

2. Any person engaged in blending, reprocessing, re-refining or recycling of previously taxed petroleum products;

3. Importer or purchaser who resells or uses kerosene as aviation fuel;

4. Any person using denatured alcohol for motive power; and

5. Owner or person having possession of petroleum 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 shall be paid before removal of the petroleum products from the place of production.

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.