REVENUE MEMORANDUM CIRCULAR NO. 10-2013 issued on February 6, 2013 prescribes the transition procedures for all Electronic Filing and Payment System (eFPS) filers in filing tax returns affected by the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act (RA) No. 10351 (“An Act Restructuring the Excise Tax on Alcohol and Tobacco Products by Amending Sections 141, 142, 143, 144, 145, 8, 131 and 288 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended by Republic Act No. 9334, and for other Purposes”).

     While BIR Form No. 2200-A (Excise Tax Return for Alcohol Products) and BIR Form No. 2200-T (Excise Tax Return for Tobacco Products) are being enhanced, the procedures specified in the Circular shall be adopted by eFPS filers. Once the enhanced BIR forms are available in the eFPS, there will be an announcement via the BIR Web as to the guidelines if there is a necessity to amend previously filed Excise Tax returns in eFPS.

     All concerned taxpayers shall be responsible in ensuring that the correct Excise Tax due is being declared and paid for each and every removal of excisable articles. Accordingly, since BIR has also devised a system of validating the accuracy of removal declarations and Excise Tax payments in the meantime that the eFPS for BIR Form Nos. 2200-A and 2200-T are still undergoing enhancements, any deficiency Excise Taxes that will be discovered in the said validation process shall be likewise subject to all applicable penalties incident thereto, in accordance with existing revenue rules and regulations.