BIR Form No.

2200-A Excise Tax Return for Alcohol Products

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(PDF) This return shall be filed in triplicate by the following:

1. Manufacturer or producer of locally manufactured or produced alcohol products; an

2. Owner or person having possession of the alocohol products which were removed f
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 b
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 ac
with the provisions of existing applicable revenue issuances.

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

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(PDF) | (Guidelines) 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

jewelries, perfumes, toilet water, yachts and other vessels intended for pleasure or spo

3. Buyer or transferee of automobile not previously taxed and subsequently sold or tra
by the tax-exempted seller; and

4. Owner or person having possession of the above articles which were removed from
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 b
before removal of the abovementioned products from the place of production.

For EFPS Taxpayers,

The filing of return and payment of excise tax due thereon shall be in ac
with the provisions of existing applicable revenue issuances.

BIR Form No. 2200-C Excise Tax Return for Cosmetic Procedure

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(PDF) This return shall be filed in triplicate by any person, whether natural or
performing invasive cosmetic procedures, surgeries, and body enha
 directed solely towards improving, altering, or enhancing the
appearance and do not meaningfully promote the proper functions of th
prevent or treat illness or disease and liable to pay excise tax.

Filing Date

This excise return shall be filed and the excise tax due, if any, shall b
the same time within ten (10) days following the close of the month.

For eFPS Taxpayers

The filing of return and payment of excise tax due thereon shall be in ac
with the provisions of existing applicable revenue issuances.

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

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(PDF) | (Guidelines) 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 ind
petroleum, natural gas or liquefied natural gas; and

3. Owner or person having possession of the minerals and mineral products which we
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 b
upon removal of the mineral products from the place of production. In the case of loca
produced or extracted minerals or quarry resources where the mine site or place of ext
not the same as the place of processing or production, the return shall be filed and the
paid to the Revenue District Office having jurisdiction over the locality where the sam
mined, extracted or quarried.

On locally produced or extracted metallic mineral or mineral products, the person liab
a return and pay the tax within fifteen (15) days after the end of the calendar quarter w
products were removed, subject to the filing of a bond in an amount which approxima
amount of excise tax due on the removals for the said quarter.

For EFPS Taxpayers,

The filing of return and payment of excise tax due thereon shall be in ac
with the provisions of existing applicable revenue issuances.

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

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(PDF) This return shall be filed in triplicate by the following:

 1. Manufacturer, or producer of locally manufactured, produced or refined petroleum

2. Any person engaged in blending, reprocessing, re-refining or recycling of previousl

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, fr

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 b
before removal of the petroleum products from the place of production.

For EFPS Taxpayers,

The filing of return and payment of excise tax due thereon shall be in ac
with the provisions of existing applicable revenue issuances.

BIR Form No. 2200-T Excise Tax Return for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Prod

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(PDF) 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

be, with respect to the payment of inspection fee on leaf tobacco, scrap, cigars, cigaret
other tobacco products; and

3. Owner or person having possession of tobacco products which were removed from
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 sha
before removal of the tobacco 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
provisions of existing applicable revenue issuances.
BIR Form No. 2200-S Excise Tax Return for Sweetened Beverages

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(PDF) | (Guidelines) This return shall be filed in triplicate by the following:

1. Manufacturer or producer of locally manufactured or produced sweetened beverage

2. Owner or person having possession of sweetened beverages which were removed fr

place of production without the payment of excise tax.

Filing Date

For each place of production, a separate return shall be filed and the e
due shall be paid before removal of the sweetened beverages from the
production.

For EFPS Taxpayers

The filing of return and payment of excise tax due thereon shall be in ac
with the provisions of existing applicable revenue issuances.