| NOTE: |
a) Computation of
tax and explanations thereto are based on the items/numbers
provided in the above-mentioned form
b) Items 1 to 14 refer to the background information of the
taxpayer
c) Item 15 refers to manner of payment
|
| Item 16. |
Unapplied Payment per Immediately Preceding
Return Indicate the balance of advanced payment per return
prior to this return
|
| Items
17. |
Excise Tax Due on Actual Removals/Application
17A to 17B Indicate the inclusive date of
removal
17D to 17E Indicate the inclusive date of removal
17G to 17H Indicate the inclusive date of removal
17J to 17K Indicate the inclusive date of removal
17M to 17N Indicate the inclusive date of removal
17C Indicate the excise tax due on actual removals (refer
to Schedule I)
17F Indicate the excise tax due on actual removals (refer
to Schedule I)
17I Indicate the excise tax due on actual removals (refer
to Schedule I)
17L Indicate the excise tax due on actual removals (refer
to Schedule I)
17Q Indicate the excise tax due on actual removals (refer
to Schedule I)
|
| Item 18. |
Total Excise Tax Due
Add Items 17C, 17F, 17I, 17L and 17Q |
| Item 19. |
Balance Unapplied/(Overapplied)
Item 16 minus Item 18
|
| Item 20. |
Penalties
Additional penalties are imposed in the following cases:
20A 1) A surcharge of twenty five percent
(25%) of the amount due is imposed on the following cases:
a) Failure to file any return and pay the tax or installment
due thereon on or before due date;
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 filed;
c) Failure to pay the full or partial 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;
or
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 the rules and regulations;
or
b) In case a false or fraudulent return is willfully made.
20B. Interest for late payment is computed
at twenty percent (20%) per annum from the date the payment
is due up to the date of full payment based on the basic
tax payable in Item 19
20C. Please do not fill up this portion.
You will be properly notified if any compromise penalty
will be imposed.
20D. To get the total penalties, add Items
20A to 20C
|
| Item 21. |
Balance Unapplied/(Deficiency)
To get this, deduct Item 20D from Item 20
|
| Item 22.
|
Payment Made
Today
Indicate payment made per this return
|
| Item 23. |
Balance to be
Applied Against Subsequent Removals
To get this, add Items 21 and 22
|
| |
Schedule I
- Excise Tax Due on Actual Removals of Alcohol Products Chargeable
Against Payments
Column I - Refer to Applicable Alphanumeric
Tax Code
Column 2 - Refer to Description of the Product/Articles
Subject to Excise Tax
Column 3 - Refer to unit of measurement
Column 4 - Refer to Applicable Excise Tax Rate
Column 5 - Refer to Applicable Tax Base of the Products/Articles
Column 6 - Refer to Excise Tax Due (Excise Tax Rate x Tax
Base )
|
|
· BIR Form 2200-AN-Excise Tax Return for Automobiles
and Non-Essentials
|
| NOTE: |
a) Computation of
tax and explanations thereto are based on the items/numbers
provided in the above mentioned form
b) Items 1 to 14 refer to the background information of the
taxpayer.
c) Item 15 refers to manner of payment
|
| Item 16. |
Unapplied Payment
per Immediately Preceding Return
Indicate the balance of advanced payment per return prior
to this return
|
| Item
17. |
Excise Tax Due
on Actual Removals/application
17A to 17B Indicate the inclusive date of removal
17D to 17E Indicate the inclusive date of removal
17G to 17H Indicate the inclusive date of removal
17J to 17K Indicate the inclusive date of removal
17M to 17N Indicate the inclusive date of removal
17C Indicate the excise tax due on actual removals (refer
to Schedule I)
17F Indicate the excise tax due on actual removals (refer
to Schedule I)
17I Indicate the excise tax due on actual removals (refer
to Schedule I)
17L Indicate the excise tax due on actual removals (refer
to Schedule I)
17Q Indicate the excise tax due on actual removals (refer
to Schedule I)
|
| Item 18. |
Total Excise
Tax Due
Add Items 17C, 17F, 17I, 17L and 17Q
|
| Item 19. |
Balance Unapplied/(Overapplied)
Item 16 minus Item 18
|
| Item
20. |
Penalties
Additional penalties are imposed in the following cases:
20A 1) A surcharge of twenty five percent
(25%) of the amount due is imposed in the following cases:
a) Failure to file any return and pay the tax or installment
due thereon on or before due date;
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 filed;
c) Failure to pay the full or partial 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;
or
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 the rules and regulations;
or
b) In case of false or fraudulent return is willfully made.
20B. Interest for late payment is computed
at twenty percent (20%) per annum from the date the payment
is due up to the date of full payment based on the basic
tax payable in Item 19
20C. Please do not fill up this portion.
You will be properly notified if any compromise penalty
will be imposed.
20D. To get the total penalties, add Items
20A to 20C
|
| Item 21. |
Balance Unapplied/(Deficiency)
To get this, deduct Item 20D from Item 20
|
| Item 22. |
Payment Made Today
Indicate payment made per this return
|
| Item 23. |
Balance
to be Applied Against Subsequent Removals
To get this, add Items 21 and 22
|
| |
Schedule I - Excise
Tax Due on Actual Removals of Non-Essential Products Chargeable
Against Payments
Column 1 - Refer to Applicable Alphanumeric
Tax Code
Column 2 - Refer to Description of the Product/Articles
Subject to Excise Tax
Column 3 - Refer to unit of measurement
Column 4 - Refer to Applicable Excise Tax Rate
Column 5 - Refer to Applicable Tax Base of the Products/Articles
Column 6 - Refer to Excise Tax Due (Excise Tax Rate x Tax
Base )
|
BIR Form 2200-M Excise Tax Return for Mineral Products |
| NOTES: |
a) Computation of
tax and explanations thereto are based On the items/numbers
provided in the above mentioned Form
b) Items 1 to 14 refer to the background information of the
taxpayer
c) Item 15 refers to manner of payment
|
| Item 16. |
Unapplied
Payment per Immediately Preceding Return
Indicate the balance of advanced payment per return prior to
this return
|
| Item
17. |
Excise
Tax Due on Actual Removals/Application
17A to 17B Indicate the inclusive date of removal
17D to 17E Indicate the inclusive date of removal
17G to 17H Indicate the inclusive date of removal
17J to 17K Indicate the inclusive date of removal
17M to 17N Indicate the inclusive date of removal
17C Indicate the excise tax due on actual removals (refer to
Schedule I)
17F Indicate the excise tax due on actual removals (refer to
Schedule I)
17I Indicate the excise tax due on actual removals (refer to
Schedule I)
17L Indicate the excise tax due on actual removals (refer to
Schedule I)
17Q Indicate the excise tax due on actual removals (refer to
Schedule I)
|
| Item 18.
|
Total Excise
Tax Due
Add Items 17C, 17F, 17I, 17L and 17Q
|
| Item 19. |
Balance Unapplied/(Overapplied)
Item 16 minus Item 18
|
| Item 20. |
Penalties
Additional Penalties
Additional penalties are imposed in the following cases:
20A 1) A surcharge of twenty five percent
(25%) of the amount due is imposed in the following cases:
a) Failure to file any return and pay the tax or installment
due thereon on or before due date;
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 filed;
c) Failure to pay the full or partial amount of tax shown
on thereturn, or the full amount of tax due for which no
return is required to be filed on or before the due date;
or
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 the rules and regulations; orb) In case
a false or fraudulent return is willfully made.
20B. Interest for late payment is computed
at twenty percent (20%) per annum from the date the payment
is due up to the date of full payment based on the basic
tax payable in Item 19
20C. Please do not fill up this portion.
You will be properly notified if any compromise penalty
will be imposed.
20D. To get the total penalties, add Items
20A to 20C
|
| Item 21. |
Balance Unapplied/(Deficiency)
To get this, deduct Item 20D from Item 20
|
| Item 22. |
Payment Made
Today
Indicate payment made per this return
|
| Item 23. |
Balance
to be Applied Against Subsequent Removals
To get this, add Items 21 and 22
|
| |
Schedule I - Excise Tax
Due on Actual Removals of Mineral Products Chargeable Against
Payments
Column I - Refer to Applicable Alphanumeric
Tax Code
Column 2 - Refer to Description of the Product/Articles
Subject to Excise Tax
Column 3 - Refer to Unit of Measurement
Column 4 - Refer to Applicable Excise Tax Rate
Column 5 - Refer to Applicable Tax Base of the Products/Articles
Column 6 - Refer to Excise Tax Due (Excise Tax Rate x Tax
Base )
|
BIR Form 2200-P Excise Tax Return for Petroleum Products |
| NOTES: |
a) Computation
of tax and explanations thereto are based on the items/numbers
provided in the abovementioned form
b) Items 1 to 14 refer to the background information of the
taxpayer
c) Item 15 refers to manner of payment
|
| Item 16.
|
Unapplied Payment
per Immediately Preceding Return
Indicate the balance of advanced payment per return prior
to this return
|
| Item
17. |
Excise Tax Due
on Actual Removals/application
17A to 17B Indicate the inclusive date of removal
17D to 17E Indicate the inclusive date of removal
17G to 17H Indicate the inclusive date of removal
17J to 17K Indicate the inclusive date of removal
17M to 17N Indicate the inclusive date of removal
17C Indicate the excise tax due on actual removals (refer
to Schedule I)
17F Indicate the excise tax due on actual removals (refer
to Schedule I)
17I Indicate the excise tax due on actual removals (refer
to Schedule I)
17L Indicate the excise tax due on actual removals (refer
to Schedule I)
17Q Indicate the excise tax due on actual removals (refer
to Schedule I)
|
| Item 18.
|
Total Excise
Tax Due
Add Items 17C, 17F, 17I, 17L and 17Q
|
| Item 19.
|
Balance Unapplied/(Overapplied)
Item 16 minus Item 18
|
| Items
20. |
Penalties
Additional penalties are imposed in the following cases:
20 A 1) A surcharge of twenty five percent
(25%) of the amount due is imposed in the following cases:
a) Failure to file any return and pay the tax or installment
due thereon on or before due date;
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 filed;
c) Failure to pay the full or partial 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;
or
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 caseAny 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 theCode or by the rules and regulations; or
b) In case a false or fraudulent return is willfully made.
20B. Interest for late payment is computed
at twenty percent (20%) per annum from the date the payment
is due up to the date of full payment based on the basic
tax payable in Item 19
20C. Please do not fill up this portion.
You will be properly notified if any compromise penalty
will be imposed.
20D. To get the total penalties, add Items
20A to 20C
|
| Item 21.
|
Balance Unapplied/(Deficiency)
To get this, deduct Item 20D from Item 20
|
|
Item 22.
|
Payment Made
Today
Indicate payment made per this return
|
|
Item 23.
|
Balance to be
Applied Against Subsequent Removals
To get this, add Items 21 and 22
|
| |
Schedule I Excise Tax Due
on Actual Removals of Petroleum Products Chargeable Against
Payments
Column I - Refer to Applicable Alphanumeric
Tax Code
Column 2 - Refer to Description of the Product/Articles
Subject to Excise Tax
Column 3 - Refer to Unit of Measurement
Column 4 - Refer to Applicable Excise Tax Rate
Column 5 - Refer to Applicable Tax Base of the Products/Articles
Column 6 - Refer to Excise Tax Due (Excise Tax Rate x Tax
Base )
|
BIR Form 2200-T Excise Tax Return for
Tobacco Products |
| NOTES: |
a) Computation
of tax and explanations thereto are based On the items/numbers
provided in the abovementioned Form
b) Items 1 to 14 refer to the background information of the
taxpayer
c) Item 15 refers to manner of payment
|
| Item 16. |
Unapplied
Payment per Immediately Preceding Return
Indicate the balance of advanced payment per return prior to
this return
|
| Item
17. |
Excise
Tax Due on Actual Removals/application
17A to 17B Indicate the inclusive date of removal
17D to 17E Indicate the inclusive date of removal
17G to 17H Indicate the inclusive date of removal
17J to 17K Indicate the inclusive date of removal
17M to 17N Indicate the inclusive date of removal
17C Indicate the excise tax due on actual removals (refer to
Schedule I)
17F Indicate the excise tax due on actual removals (refer to
Schedule I)
17I Indicate the excise tax due on actual removals (refer to
Schedule I)
17L Indicate the excise tax due on actual removals (refer to
Schedule I)
17Q Indicate the excise tax due on actual removals (refer to
Schedule I)
|
| Item 18.
|
Total Excise
Tax Due
Add Items 17C, 17F, 17I, 17L and 17Q
|
| Item 19.
|
Balance
Unapplied/(Overapplied)
Item 16 minus Item 18 |
| Item
20. |
Penalties
Additional penalties are imposed in the following cases:
20A 1) A surcharge of twenty five percent
(25%) of the amount due is imposed in the following cases:
a) Failure to file any return and pay the tax or installment
due thereon on or before due date;
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 filed;
c) Failure to pay the full or partial 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;
or
d) Failure to pay the deficiency tax within the time prescribed
for its payment in the notice of assessment.
2) A surcharge of fifty (50%) percent 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 the rules and regulations;
or
b) In case a false or fraudulent return is willfully made.
20B. Interest for late payment is computed
at twenty percent (20%) per annum from the date the payment
is due up to the date of full payment based on the basic
tax payable in Item 19
20C. Please do not fill up this portion.
You will be properly notified if any compromise penalty
will be imposed.
20D. To get the total penalties, add Items
20A to 20C
|
| Item 21.
|
Balance
Unapplied/(Deficiency)
To get this, deduct Item 20D from Item 20
|
| Item 22.
|
Payment
Made Today
Indicate payment made per this return
|
| Item 23.
|
Balance
to be Applied Against Subsequent Removals
To get this, add Items 21 and 22
|
| |
Schedule I Excise Tax Due on Actual Removals
of Tobacco Products Chargeable Against Payments
Column I - Refer to Applicable Alphanumeric
Tax Code
Column 2 - Refer to Description of the Product/Articles
Subject to Excise Tax
Column 3 - Refer to Unit of Measurement
Column 4 - Refer to Applicable Excise Tax Rate
Column 5 - Refer to Applicable Tax Base of the Products/Articles
Column 6 - Refer to Excise Tax Due (Excise Tax Rate x Tax
Base )
|
Tax Tables
|
| |
BIR
Form 2200-A Alcohol Products |
| |
DISTILLED
SPIRITS |
| |
| ATC |
Description |
Tax Rate |
Tax Base |
| XA010 |
Produced from sap of coconut,
nipa, cassava, camote, buri palm or sugarcane |
P 8.96 |
Proof Liter |
| XA020 |
Product in a pot still by
small distillers (up to 100 liters/day and 50% alcohol
volume) |
P 4.48 |
Proof Liter |
| XA031 |
Produced from raw materials
other than aboveNet Retail Price per bottle of 750 ml
volume capacity (excluding VAT and Excise Tax) is less
than P250.00 |
P 84.00 |
Proof Liter |
| XA032 |
Net Retail Price per bottle
of 750 ml volume capacity (excluding VAT and Excise Tax)
is P250.00 up to P675.00 |
P168.00 |
Proof Liter |
| XA033 |
Net Retail Price
per bottle of 750 ml volume capacity (excluding VAT andExcise
Tax) is more than P675.00 |
P338.00
|
Proof
Liter |
| XA040 |
Medicinal preparations,
flavoring extracts and all other preparations, except
toilet preparations, of which, excluding water, distilled
spirits form the chief ingredient |
|
|
|
| |
WINES |
| Sparkling
Wines/Champagne, regardless of proof |
| |
| ATC |
Description |
Tax Rate |
Tax Base |
| XA061 |
Net Retail Price per bottle (excluding
VAT and Excise Tax) is P500.00 or less |
P112.00 |
Per Liter |
| XA062 |
Net Retail Price per bottle (excluding
VAT andExcise Tax) is more than P500.00 |
P336.00 |
Per Liter |
| XA070 |
Still wines containing 14% or less alcohol
|
P 13.44 |
Per Liter |
| XA080 |
Still wines containing over 14% but
not over 25% alcohol |
P 26.88 |
Per Liter |
| XA090 |
Fortified wines containing more than
25% alcohol by volume (taxed as distilled spirits) |
|
Proof Liter |
|
| |
FERMENTED LIQUORS |
| Beer,
lager beer, ale, porter and other fermented liquors |
| |
| ATC |
Description |
Tax Rate |
Tax Base |
| XA051 |
Net Retail Price per liter (excluding
VAT and Excise Tax) is less than P14.50 |
P 6.89 |
Per Liter |
| XA052 |
Net Retail Price per liter (excluding
VAT and Excise Tax) is less than P14.50 |
P 10.25 |
Per Liter |
| XA053 |
Net Retail Price per liter (excluding
VAT and Excise Tax) is less than P14.50 |
P 13.61 |
Per Liter |
|
| |
BIR Form 2200-AN Non-Essential Products |
| AUTOMOBILE
- Per Engine Displacement Gasoline |
| |
| ATC |
Description |
Tax Rate |
Tax Base |
| XG020 |
Up to 1600 cc |
15% |
Manufacturer's or Importers
Selling Price* |
| XG030 |
Up to 2000 cc |
35% |
Manufacturer's or Importers
Selling Price* |
| XG040 |
Up to 2700 cc
|
50% |
Manufacturer's
or Importers Selling Price* |
| XG050 |
2701 cc or over
|
100% |
Manufacturer's
or Importers Selling Price* |
| * Note : Manufacturer's or
Importers Selling Price* excludes VAT and Excise Tax |
|
| |
AUTOMOBILE - Per Engine Displacement |
Diesel
|
|
|
| ATC |
Description |
Tax Rate |
Tax Base |
| XG060 |
Up to 1800 cc |
15% |
Manufacturer's or Importers Selling Price* |
| XG070 |
Up to 2300 cc |
35% |
Manufacturer's or Importers
Selling Price* |
| XG080 |
Up to 3000 cc |
50% |
Manufacturer's or Importers Selling Price* |
| XG090 |
3001 cc or over |
100% |
Manufacturer's or Importers Selling Price* |
| * Note : Manufacturer's or
Importers Selling Price* excludes VAT and Excise Tax |
|
| |
Non-Essential Products |
| |
| ATC |
Description |
Tax Rate |
Tax Base |
| XG100 |
Jewelry, pearls, precious
and semi-precious, whether real or imitation |
20% |
Wholesale PriceOr Value of
Importations* |
| XG110 |
Perfumes and
Toilet Waters |
20% |
Wholesale PriceOr
Value of Importations* |
| XG120 |
Yachts and other Vessels
for Pleasure or Sports |
20% |
Wholesale PriceOr Value of
Importations* |
| *Note: Wholesale Price or
Value of Importation excludes VAT and Excise Tax |
|
| |
BIR Form 2200-M Mineral Products |
| |
| ATC |
Description |
Tax Rate |
Tax Base |
| XM020 |
Non-metallic minerals and
quarry resources a) Locally extracted or produced
b) Imported |
2 %
2 % |
Actual Market Value of gross Output
Value of Importation |
| XM030 |
Gold and Chromite
a) Locally extracted or produced
b) Imported |
2 %
2 % |
Actual Market Value of gross Output
Value of Importation |
| XM040 |
Copper
a) Locally extracted or produced
b) Imported |
2 %
2 % |
Actual Market Value of gross Output
Value of Importation |
| XM050 |
Indigenous Petroleum |
3 % |
Fair International price |
| XM051 |
Natural Gas or Liquefied
Natural Gas (locally extracted) |
2 % |
Actual Market Value of gross
Output |
| XM101 |
Coal and Coke |
P10.00 |
Per metric ton |
|
| |
BIR Form 2200-P Petroleum Products |
| |
| ATC |
Description |
Tax Rate |
Tax Base |
| XP010 |
Lubricating Oils |
P 4.50 |
Per Liter |
| XP020 |
Greases |
P 4.50 |
Per Liter |
| XP030 |
Processed Gas |
P 0.05 |
Per Liter |
| XP040 |
Waxes and Petrolatum |
P 3.50 |
Per Liter |
| XP050 |
Denatured alcohol
used for motive power |
P 0.05 |
Per Liter |
| XP060 |
Unleaded Premium Gasoline
|
P 4.35 |
Per Liter |
| XP070 |
Leaded Premium
Gasoline |
P 5.35 |
Per Liter |
| XP080 |
Regular Gasoline |
P 4.80 |
Per Liter |
| XP090 |
Naptha |
P 4.80 |
Per Liter |
| XP100 |
Naptha to be used for petro-chemicals |
P 0.00 |
Per Liter |
| XP110 |
Aviation Gasoline
|
P 4.80 |
Per Liter |
| XP120 |
Aviation Turbo Jet Fuel |
P 3.67 |
Per Liter |
| XP130 |
Kerosene |
P 0.60 |
Per Liter |
| XP131 |
Kerosene used as aviation
fuel |
P 3.67 |
Per Liter |
| XP140 |
Diesel Fuel Oil |
P 1.63 |
Per Liter |
| XP150 |
LPG used as Motive Power |
P 1.63 |
Per Liter |
| XP160 |
Liquefied petroleum gas
|
P 0.00 |
Per Liter |
| XP170 |
Asphalt
|
P 0.56 |
Per Liter |
| XP180 |
Bunker Fuel Oil and similar
fuel |
P 0.30 |
Per Liter |
| XP190 |
Base stocks for lub, oils
and greases, HVD, aromatic extracts, etc
|
P 4.50 |
Per Liter or Kg |
|
| |
BIR Form 2200-T Tobacco Products |
| |
| ATC |
Description |
Tax Rate |
Tax Base |
| XT010 |
Smoking tobacco and other
partially manufactured tobacco, except cigars and cigarettes |
P 0.75 |
Per kilo |
| XT020 |
Chewing tobacco |
P 0.60 |
Per kilo |
| XT030 |
Cigars |
P 1.12 |
Per cigar |
| XT040 |
Cigarettes packed by hand |
P 0.40 |
Per pack |
| |
Cigarettes packed
by machines |
| XT050 |
Net Retail Price (excluding
VAT & Excise) exceeds P 10.00 per pack |
P13.44
|
Per pack |
| XT060 |
Net Retail Price (excluding VAT &
Excise) is P6.51 up to P 10.00 per pack |
P 8.96 |
Per pack |
| XT070 |
Net Retail Price (excluding
VAT & Excise) is P 5.00 up to P 6.50 per pack |
P 5.60 |
Per pack |
| XT130 |
Net Retail Price (excluding VAT &
Excise) is below P 5.00 per pack |
P 1.12 |
Per pack |
| |
Tobacco Inspection Fees |
| XT080 |
a) For Cigars |
P 0.50 |
Per 1000 pcs. or fraction
thereof |
| XT090 |
b) For Cigarettes
|
P 0.10 |
Per 1000 pcs. Or fraction thereof |
| XT100 |
c) For leaf tobacco |
P 0.02 |
Per kilo or fraction thereof |
| XT110 |
d) For scraps and other manufactured
tobacco products |
P 0.03 |
Per kilo or fraction thereof |
|
Tax Deadlines
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· For all Excise Tax Returns
(BIR Form 2200-A Excise Tax Return for Alcohol Products; BIR
Form 2200-AN Excise Tax Return for Automobiles and Non-Essentials;
BIR Form 2200-M Excise Tax Return for Mineral Products; BIR
Form 2200-P Excise Tax Return for Petroleum Products and BIR
Form 2200-T Excise Tax Return for Tobacco Products)
· Producer or manufacturer - Before
removal from place of production
· Importer - Before removal from customs custody
· Person in possession of untaxed articles -Upon
discovery (with penalties)
Note: For each place of production, a separate
return shall be filed.
Identified 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.
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· For Transcript Sheets of Excise Taxpayers
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| BIR Form No. |
Description |
Date of Submission |
|
Tobacco Products
|
| 31.02 |
Transcript sheets
of BIR Form No. 31.01 - record of raw materials for manufacturers
of any class of tobacco products (L7) |
On or before
8th day of the month |
| 31.19 |
Transcript sheets of BIR
Form No. 31.18 - Official Registry Book (ORB) used manufacturers
of cigars |
On or before 8th day of the
month |
| 31.28 |
Transcript sheets of BIR
Form 31.27 - ORB used in removal and manufacturing Virginia
cigarettes |
On or before 8th day of the
month |
| 31.47 |
Transcript sheets of BIR
Form No. 31.46 -Auxiliary Register Book (l-7/12)
|
On or before 8th day of the
month |
| 38.02 |
Transcript sheets of BIR
Form No. 38.01 - ORB used in cigarette paper |
On or before 8th day of the
month |
| |
|
Leaf Tobacco
|
| 31.47 |
Transcript sheets
of BIR Form No. 31.46 - ORB used in leaf tobacco received
and removed |
On or before
8th day of the month |
| |
|
Alcohol Products
|
| 2.08A |
Transcript sheets
of BIR Form No. 2.08 - ORB used in distilled spirits |
On or before
5th day of the month |
| 2.12 |
Transcript sheets of BIR
Form No. 2.11 - ORB used for crude spirits (Single Account
for small distilleries)
|
On or before 5th day of the
month |
| 2.15 |
Transcript sheets of BIR
Form No. 2.14 - ORB used for rectified spirits (Single
Account for small distilleries)
|
On or before 5th day of the
month |
| 2.18 |
Transcript sheets
of BIR Form No. 2.17 - ORB used by compounders of liquors
|
On or before
5th day of the month |
| 2.18A |
Transcript sheets
of BIR Form No. 2.17A - ORB used in imitation of wines
A7-A
|
On or before
5th day of the month |
| 2.21 |
Transcript sheets of BIR
Form No. 2.20 - ORB used by Alcohol Plants/Rectifiers
in Sales Account {also the ORB used in Compound Sales
Account (for compounders)}
|
On or before 5th day of the
month |
| 2.37 |
Transcript sheets of BIR
Form No. 2.36 - ORB for repackers of distilled spirits
and wines |
On or before 5th day of the
month |
| 2.44 |
Transcript sheets of BIR
Form No. 2.43 - ORB used in fermented liquors |
On or before 5th day of the
month |
| 2.68A |
Transcript sheets of BIR
Form No. 2.68 - ORB used by denaturer for denatured alcohol
|
On or before 5th day of the
month |
| 2.69A |
Transcript sheets of BIR
Form No. 2.69 - ORB used by manufacturer of denatured
alcohol
|
On or before 5th day of the
month |
2.69-a
A-19 |
Transcript sheets of BIR
Form No. 2.69A-19 - ORB used by denaturer of alcohol motive
power
|
On or before 5th day of the
month |
| 2.70-a |
Transcript sheets of BIR
Form No. 2.70 - ORB used by repackers of denatured alcohol
|
On or before 5th day of the
month |
| 2.08A |
Transcript sheets of BIR
Form No. 2.08 - ORB used in distilled spirits (single
account for small distilleries) |
On or before 5th day of the
month |
| |
|
Mineral Products
|
| 2223 |
Transcript sheets of BIR
Form No. 2222 - ORB used in mineral products |
On or before 10th day of
the month |
| |
|
Petroleum Products
|
| 2.83A |
Transcript sheets of BIR
Form No. 2.83 - ORB used by manufacturer of lubricating
oil (for blended manufactured lube oil) |
On or before 8th day of
the month |
| 2.61T |
Transcript sheets
of BIR Form No. 2.61 - ORB used in oil manufacturing operations |
On or before
8th day of the month |
| |
|
Automobiles
|
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Transcript sheets
of ORB - used by importers, manufacturers/assemblers and
wholesalers of automobiles |
On or before
8th day of the month |
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Other Documents
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On Automobiles
Manufacturer's/producer's/importer's
sworn statements
|
On or before the end of each calendar
semester
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On Jewelry (for Qualified Jewelry
Enterprises under RA 8502)
Manufacturer's/producer's/importer's
sworn statements
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Every January 15 and July 15 of each year
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On Minerals and Mineral Product
Sworn statement by every lessee, concessionaire,
owner or operator of mines or quarry, processor of
minerals, producer or manufacturer of mineral products
Excise Tax Returns (Form No. 2200)
to be filed by producers or manufacturer of metallic
minerals and mineral products who posted a surety
bond for the purpose of filing and payment of excise
tax on a quarterly basis.
|
On or before the last working day of January of each
year and every six months thereafter
Within fifteen (15) days after the end
of each calendar quarter
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On Fermented Liquor
Brewers' or importers' sworn statement
of the volume of sales of each particular brand of
fermented liquor
|
Within the first five (5) days of every
month
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On Tobacco Products
Manufacturer's and importers' sworn
statement of the volume of sales of each particular
brand of cigars and/or cigarettes sold.
Manufacturer's sworn statement to
be filed by manufacturers of cigarettes, cigars and
other products of tobacco
|
Within the first five (5) days of every
month
On or before the tenth (10th) day of
the month
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|
Tax Forms |
|
·BIR Form 2200-A Excise Tax Return
for Alcohol Products
· BIR Form 2200-AN Excise Tax Return for Automobiles
and Non-Essentials
· BIR Form 2200-M Excise Tax Return for Mineral
Products
· BIR Form 2200-P Excise Tax Return for Petroleum
Products
· BIR Form 2200-T Excise Tax Return for Tobacco
Products
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Related Revenue
Issuances |
|
Revenue Regulation
No. 14-97, 14-99, 17-99 and 2-2000
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Frequently Asked
Questions
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What are the kinds of Excise Taxes?
· Specific Tax - Excise taxes imposed on goods
or articles based on weight or volume capacity or any other
physical unit of measurements.
Ex. Greases - per kilogram Leaded premium
gasoline - per liter
· Ad Valorem Tax - Excise taxes
imposed on goods or articles based on selling price or other
specified value of the goods.
Ex. Fermented Liquor - net retail price
Automobiles - manufacturer's or importer's selling price
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What goods/articles are subject to Excise
Tax?
· Alcohol Products
· Distilled Spirits (produced
from sap of nipa, coconut, cassava, camote, buri palm or
sugarcane and other raw materials)
· Wines (sparkling wine, champagne, still
wines, fortified wines)
· Fermented Liquors ( beer, lager beer, ale,
porter, and other fermented liquors except tuba, basi, tapuy
and similar fermented liquors)
· Automobiles ( whether engine
or gasoline fed , 1600 cc up to over 3001 cc engine displacement)
· Non Essential Products
· Jewelry, pearls, precious
and semi-precious, whether real or immitation
· Perfumes and toilet waters
· Yachts and other vessels for pleasure or
sports
· Mineral products
· Non-metallic minerals or
quarry resources
· Gold and Chromite
· Copper
· Indigenous Petroleum
· Natural Gas or Liquefied
Natural Gas (locally extracted)
· Coal and Coke
· Petroleum Products
· Lubricating Oils
· Greases
· Processed Gas
· Waxes and Petrolatum
· Denatured alcohol used for motive power
· Unleaded Premium Gasoline
· Leaded Premium Gasoline
· Regular Gasoline
· Naptha
· Aviation Gasoline
· Aviation Turbo Jet Fuel
· Kerosene
· Diesel Fuel Oil
· Liquefied Petroleum Gas (LPG)
· Asphalt
· Bunker Fuel Oil and similar fuel
· Base stocks for lube, oils and greases,
HVD, aromatic, extracts
· Tobacco Products
· Smoking tobacco and other
partially manufactured tobacco except cigar and cigarette
· Chewing tobacco
· Cigars
· Cigarettes, whether packed by hand or by
machine
· Tobacco Inspection Fees
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Who are required to register with the BIR?
· For Alcohol Products
· Any person or entity may
engage in business as distiller, manufacturer, producer,
repacker, denaturer, wholesale dealer, or importer of distilled
spirits and wines and must be duly registered with the Bureau
of Internal Revenue as such.
· For Fermented Liquor
· Any person or entity may
engage in business as brewer, operator of micro- brewery
or micro brew pub, wholesale dealer, wholesale peddler or
importer and must be duly registered with the Bureau of
Internal Revenue as such.
· For Tobacco Products
· Any person or entity who
wants to engage in manufacturing, importing or selling at
wholesale cigar and cigarettes, smoking and chewing tobacco
and other manufactured tobacco and tobacco products must
first secure the necessary permit to operate as such from
the Commissioner of Internal Revenue.
· For Petroleum Products
· Any person or entity desiring
to engage in business as manufacturer, importer or repacker
of petroleum products should apply in writing with the Commissioner,
through the Revenue District Officer having jurisdiction
over his place of production, by filing application for
registration.
· For Minerals and Mineral Products
· On Locally extracted Minerals,
mineral products and quarry resources
· All lessees, concessionaires,
owners or operators of mines, processors of minerals,
licensees or permittees of quarry/mines, producers or
manufacturers of mineral products, whether natural or
juridical persons must register with the Bureau of Internal
Revenue.
· For Automobiles
· Any person or entity desiring
to engage in business as manufacturer/assembler importer
of automobiles for resale should apply in writing with the
Commissioner of Internal Revenue, through the Revenue District
Officer having jurisdiction over his place of production,
by filing application for registration (1901 or 1903) as
the case may be.
· For Non-Essential Goods
· Any person or entity who
wants to engage in the business as manufacturer or importer
of non-essential goods must first secure the necessary permit
to operate as such from the Commissioner of Internal Revenue.
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Who
are required to file Excise Tax Return? |
| |
·
BIR Form 2200-A Excise Tax Return for Alcohol Products |
| |
· Manufacturer or producer
of locally manufactured or produced alcohol products
· Owner or person having possession of the
alcohol products which were removed from the place of production
without the payment of excise tax
· Importers of alcohol products
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·
BIR Form 2200-AN Excise Tax Return for Automobiles and Non-Essentials
Products |
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· Manufacturer, producer or
assembler of locally manufactured products/ assembled automobiles
· Manufacturer or producer of locally manufactured
or produced jewelries, perfumes, toilet water, yachts, and
other vessels intended for pleasure or sports (non-essentials)
· Buyer or transferee of automobile not previously
taxed and subsequently sold or transferred by the tax-exempt
entity-seller
· Owner or person having possession of the
above articles which were removed from the place of production
without the payment of excise tax
· Importers of any of articles considered
as automobiles and non-essentials
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·
BIR Form 2200-M Excise Tax Return for Mineral Products |
| |
· Owner, lessee, concessionaire
or operator of mining claims
· First buyer, purchaser or transferee for
local sale, barter, transfer or exchange of indigenous petroleum,
natural gas or liquefied natural gas
· Owner or person having possession of the
mineral and mineral products which were mined, extracted
or quarried without the payment of excise tax
· Importer of minerals and mineral products
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·
BIR Form 2200-P Excise Tax Return for Petroleum Products |
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· Manufacturer or producer
of locally manufactured or produced petroleum products
· Any person engaged in reprocessing, re-refining
or recycling of petroleum products previously taxed
· Importer or purchaser who resells or uses
kerosene as aviation fuel
· Any person using denatured alcohol for motive
power
· Owner or person having possession of petroleum
products which were removed from the place of production
without the payment of excise tax
· Importer of petroleum products
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·
BIR Form 2200-T Excise Tax Return for Tobacco Products |
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· Manufacturer or producer
of locally manufactured or produced tobacco products
· Wholesaler, manufacturer, producer, owner
or operator of the redrying pla |
