REVENUE MEMORANDUM CIRCULAR NO. 27-2021 issued on February 26, 2021 prescribes the use of the revised BIR Form No. 2200-AN [Excise Tax Return for Automobiles and Non-Essential Goods] January 2018 (ENCS) Version

   The revised manual return is already available in the BIR website (www.bir.gov.ph) under the BIR Forms-Excise Tax Return Section. However, the form is not yet available in the Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms (eBIRForms). Thus, eFPS/ eBIRForms filers shall continue to use the BIR Form No. 2200-AN in the eFPS and in the Offline eBIRForms Package v7.8 in filing and paying the Excise Tax due until the said return becomes available in the eFPS and in the Offline eBIRForms Package, which shall be announced in a separate revenue issuance.

   Manual filers shall download and print the PDF version of the form, and completely fillout the applicable fields; otherwise, penalties under Sec. 250 of the Tax Code, as amended, shall be imposed. Payment of the tax due, if any, shall be made thru:

a. Manual Payment
   • Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Large Taxpayers Service/Revenue District Office (RDO) where the taxpayer (Head Office of the business establishment) is registered; or
   • In places where there are no AABs, the return shall be filed and the tax due shall be paid with the concerned Revenue Collection Officer under the jurisdiction of the RDO where the taxpayer (Head Office of the business establishment) is registered using the Mobile Revenue Collection Officer System (MRCOS) facility.
b. Online Payment
   • Thru Mobile Payment (GCash/PayMaya); or
   • Landbank of the Philippines (LBP) Link.biz Portal – for taxpayers who have ATM account with LBP and/or holders of Bancnet ATM/Debit Card; or
   • Development Bank of the Philippines (DBP) Tax Online – for holders of VISA/Master Credit Card and/or Bancnet ATM/Debit Card; or
   • UnionBank Online Web and Mobile Payment Facility – for taxpayers who have account with UnionBank; or
• PESONet through LBP Link.Biz Portal – for taxpayers who have account with RCBC and Robinson Bank.