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-exempt entity-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.

In case of importation of the above articles, the excise tax shall be paid by the importer or owner to the Customs Officers before removal of such imported articles from the customs house.

Time and Manner of Filing and Payment

For each place of production, a separate return shall be filed and the excise tax shall be paid before removal of the above mentioned products from the place of production with any Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Revenue District Office where the taxpayer is required to register. In places where there are no AABs, the return shall be filed and the tax due shall be paid with the Revenue Collection Officer or Duly Authorized City or Municipal Treasurer of the municipality or city falling under the jurisdiction of the aforesaid Revenue District Office.

Identified large excise taxpayers duly informed in writing as such by the Commissioner of Internal Revenue, or his duly authorized representative, shall file a consolidated excise tax return and pay the excise tax due with the Authorized Agent Bank located in the BIR National Office, Diliman, Quezon City.

Penalties

There shall be imposed and collected as part of tax:
1. A surcharge of twenty five percent (25%) for each of the following
violations:

a) Failure to file any return and pay the tax due there on the date
prescribed;

b) Unless otherwise authorized by the Commissioner, filing a return
with a person or office other than those with whom it is required to be file;

c) Failure to pay the full or part of the amount of tax shown on the
return or the full amount of tax due for which no return is required to be filed on or before the due date;

d) Failure to pay the deficiency tax within the time prescribed for its
payment in the Notice of Assessment.

2. A surcharge of fifty percent (50%) of the tax or of the deficiency tax, in case any payment has been made on the basis of such return before the discovery of the falsity or fraud, for each of the following violations.

a) Willful neglect to file the return within the period prescribed by the
code or by rules and regulations; or

b) In case a false or fraudulent return is willfully made.

3. An interest of twenty percent (20%) per annum or such higher rates as may be prescribed by rules and regulations on any unpaid amount of tax, from the date prescribed for the payment until it is fully paid.

4. Compromise penalty as prescribed in Revenue Memorandum Order No. 1-90 for specified violations of the provisions of the Tax Code.

Note:
This return shall be used in the following instances:
1. For payment of excise tax due on the actual volume of automobiles and nonessential articles to be removed from the place of production; and
2. For prepayments, advance deposits or other similar schemes in payment of excise tax on locally manufactured or produced products. The balance of
advance payment or deposit of excise tax shall, in no case, be utilized in
payment of penalties. In the event that the balance is insufficient to cover the excise tax due, penalties shall be computed and imposed on the difference. These shall be computed from the date of removal when the insufficiency shall have been incurred.

ENCS