REVENUE MEMORANDUM CIRCULAR NO. 114-2020 issued on October 20, 2020 prescribes the guidelines and procedures in the mandatory filing of BIR Form No. 2200-S in the Electronic Filing and Payment System (eFPS) for the Excise Tax on Sweetened Beverages and excludes BIR Form No. 0605 for payment of Excise Tax.

A system walkthrough has been conducted for the mandated filing of BIR Form No. 2200- S with detailed discussion on the following scenarios:
Scenario 1 : With Beginning Balance of Php 1 Million and additional tax payment of Php 1 Million for payment on July 16, 2020.
Scenario 2 : With Php 2 Million carried forward balance from Scenario 1, and application of Excise Tax Due for Plant A (assumed at Php 450,000.00) for the same day (July 16, 2020).
Scenario 3 : With Php 1,550,000.00 carried forward balance from Scenario 2, application of Excise Tax Due for Plant B (assumed at Php 300,000.00) for the same day (July 16, 2020); and additional tax payment of Php 1 Million for payment on the same day (July 16, 2020).
Scenario 4 : Filed tax return for the immediately preceding day (July 15, 2020).

The procedures in the filing for a Deposit/Advanced Payment; Removal of Excisable Articles of Plant A; and Removal of Excisable Articles of Plant B with Deposit/Advanced Payment; and filing of Tax Return for the Immediate Preceding Date or a Later Date for Plant C Removal are specified in the Circular.

The cases specified in the Circular are considered as highly technical and deemed necessary to establish the beginning balances of deposits, updated removals and payment applications. As part of transitory activity, the following shall be accomplished by both eFPS and manual filers:
a. All Sweetened Beverages taxpayers should reconcile their existing balances of deposits/advanced payment with Excise Large Taxpayer Field Operations Division
(ELTFOD) to set-up the amount that will be reflected on the filing of BIR Form No. 2200-S.
b. The BIR Form No. 2200-S reflects the existing balance of the taxpayers as a whole company and not on a per plant basis. A sub-record, however, shall be maintained by the Head Office reflecting deposits, removals and applications of payment per plant as part of the Liquidation Report for reconciliation and monitoring.
c. As regards the filing for deposit/advanced payment, the taxpayer has the option to either file using:
• The address of the Head Office, as illustrated in Case l of the Circular; and
• The address of a specific plant, as illustrated in Case Ill of the Circular.
d. The cut-off time shall be established with 11:59 PM as default but the taxpayer has the option to use their existing cut-off time with notification to ELTFOD for record purposes. Hence, the enumerated activities shall be observed:
• Collecting the data of removals for the whole day (12:00 AM – 11:59 PM) of a certain date and file its return on the immediate following day, using the date the
collection of data was made; and
• Using the current cut-off time per taxpayer — e.g. 5:00 PM cut-off time and the data of removals from 5:01 PM shall be filed for the next day.
e. The tax returns should be filed on the immediate following day, except for return dates falling on Friday, Saturday, Sunday, holidays and during downtime of eFPS site, returns of which can be filed on the next business day. System downtime shall be logged through the Help Desk for confirmation/validation with the Information Systems Group (ISG) by ELTFOD.
f. Taxpayers are still required to submit their weekly Liquidation Report via email from their dedicated address to sb.attachment@bir.gov.ph.
With the adoption of this standard procedures/guidelines, the use of BIR Form No. 0605 is no longer authorized as payment form for Excise Tax on Sweetened Beverages. Sweetened Beverages taxpayers manually filing BIR Form No. 2200-S shall use the eFPS facility for filing and payment.