BIR Form No. 2200 T
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Description

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.

Filing Date

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.

BIR Form No. 2200 P
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Description

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.

Filing Date

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 M
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Description

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.

Filing Date

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.

BIR Form No. 2200 A
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Description

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.

Filing Date

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 A; 2200 AN; 2200 M; 2200 P; 2200 T
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(Zipped Excel) | (PDF) | 2200 AN (Zipped Excel) | 2200 AN (PDF) | 2200 M (Zipped Excel) | 2200 M (PDF) | 2200 P (Zipped Excel) | 2200 P (PDF) | 2200 T (Zipped Excel) | 2200 T (PDF)

Description

The following excise tax return shall be filed by an individual or non-individual in paying the excise tax of exciseable articles such as minerals and mineral products, liquor/alcohol and tobacco before removal from the place of production/ mining site/bonded warehouse.

BIR Form No. 2200 A  -  Excise Tax Return for Alcohol Products

BIR Form No. 2200 AN-  Excise Tax Return for Automobiles & Non-Essential Goods

BIR Form No. 2200 M  - Excise Tax Return for Mineral Products

BIR Form No. 2200 P  - Excixe Tax Return for Petroleum Products

BIR Form No. 2200 T  - Excise Tax Return for Tobacco Products

Filing Date

The return is filed and the excise tax paid by the manufacturer or producer before removal of domestic products from place of production, except on the following:

1. Locally manufactured petroleum products and indigenous petroleum removed under RMO 99-98 shall be paid before removal from place of production of such products from January 1, 1999 and thereafter.

 
2. Non-metallic mineral or mineral products or quarry resources shall be paid upon removal from the locality where mined or extracted.

3. Locally produced or extracted metallic mineral or mineral products shall be paid within fifteen (15) days after the end of the taxable quarter when such products were removed provided a surety bond was posted by the mining company.