Availability of Revised BIR Form No. 2200-M

On 15 August 2023, the Bureau of Internal Revenue (“BIR”) released Revenue Memorandum Circular (“RMC”) No. 84-2023, introducing a newly revised BIR Form No. 2200-M January 2018 (ENCS) v2 [or the Excise Tax Return for Mineral Products]. The revision entails changes to the column headers of Schedule 1 – Summary of Removals and Excise Tax Due on Mineral Products Chargeable Against Payment.

The revised BIR Form No. 2200-M is now accessible for download on the BIR website within the BIR Forms-Excise Tax Return section or at Excise Tax Return – Bureau of Internal Revenue (bir.gov.ph). However, it is important to note that this revised form is not yet available in the Electronic Filing and Payment System (“eFPS”) and Electronic BIR Forms (“eBIRForms”). Consequently, eFPS and eBIRForms filers shall continue using BIR Form No. 2200-M [October 2002 (ENCS)] in the eFPS and in Offline eBIRForms Package v7.9.4 in filing and paying the excise tax due. A separate revenue issuance shall be issued to inform users of its availability in the eFPS and in the Offline eBIRForms Package.

For manual filers, it is imperative to download the PDF version of the revised BIR Form No. 2200-M and complete all the relevant fields. Failure to do so may result in penalties as provided in Section 250 of the Tax Code, as amended. Additionally, payment of tax due shall be made through the following methods:

1. Online Payment

• Landbank of the Philippines Link.BizPortal – for taxpayers who have LANDBANK/OFBank ATM account and taxpayer utilizing PCHC Paygate or PESONet Facility (depositors of RCBC, Robinsons Bank, Union Bank, BPI, PSBank and Asia United Bank); or
• Development Bank of the Philippines’s PayTax Online – for holders of VISA/MasterCard Credit Card and/or BancNet ATM/Debit Card; or 
• Union Bank of the Philippines (“UBP”) Online/The Portal – for taxpayers who have an account with UBP or Instapay using UPAY Facility for individual non-account holder of UBP; or
• Tax Software Provider – GCash, Maya, MyEG.

2. Manual Payment

• In any Authorized Agent Bank (“AAB”) located within the territorial jurisdiction of the Large Taxpayers Office/Division/Revenue District Office (“RDO”) where the taxpayer (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 through the concerned Revenue Collection Officer (“RCO”) under the jurisdiction of the RDO where the taxpayer (Head Office of the business establishment) is registered regardless of the cash and check amount. However, for payment through RCOs in areas with AABs, cash payment should not exceed PHP20,000.00.

See this link to access the revised BIR Form No. 2200-M.