REVENUE MEMORANDUM CIRCULAR NO. 2-2020 issued on January 2, 2020 mandates all Revenue District Offices to require all gasoline stations nationwide to submit to the BIR a sworn declaration statement of inventory identified per branch as of December 31, 2019, specifying the volume and type of petroleum products, namely: diesel, gasoline and kerosene. Said sworn declaration shall be submitted to the Revenue District Office (RDO)/Large Taxpayers (LT) Division where the principal place of business is registered, on or before January 15, 2020, in preparation for the Field Testing aspect of the Fuel Marking Program.

The concerned RDO shall consolidate the submitted report, which shall state whether the inventory has been marked or not, and transmit the same to the Excise LT Field Operations Divisions on or before January 31, 2020 to serve as the initial database for monitoring and field testing.