The revised BIR Form No. 2200-M is already available for download on the BIR website (www.bir.gov.ph) under the BIR Forms-Excise Tax Return Section. However, the Form is not yet available in the Electronic Filing System (eFPS) and Electronic Bureau of Internal Revenue Forms (eBIRForms). Thus, eFPS/eBIRForms filers shall continue to use the BIR Form No. 2200-M [October 2022 (ENCS)] in the eFPS in Office eBIRForms Package v7.9.4 in filing and paying the Excise Tax due. A separate revenue issuance shall be issued to announce its availability in the eFPS and in the Offline eBIRForms Package.
Manual filers shall download the PDF version of the revised BIR Form No. 2200-M and fill out the applicable fields; otherwise penalties under Sec. 250 of the Tax Code, as amended, shall be imposed. Payment of the tax due thereon, if any shall be made thru:
- Online Payment
- Landbank of the Philippines (LBP) Link.BizPortal – for taxpayers who have a LANDBANK/OFBank ATM account and taxpayers utilizing PCHC Paygate or PESONet Facility (depositor of RCBC, Robinsons Bank, Union Bank, BPI, PSBank, and Asia United Bank); or
- Development Bank of the Philippines’ (DBP 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 the UPAY Facility for individual non-account holders of Union Bank.
- Tax Software Provider (TSP)- GCash, Maya, MyEG
2. Manual Payment
- In any Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Large Taxpayers Office/Division (LTD)/Revenue District Office (RDO) where the taxpayer (Head Office of the establishment) is registered; or
- In places where there are no AABs, the return shall be filed and 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 Twenty Thousand Pesos (P 20,000.00).