REVENUE MEMORANDUM CIRCULAR NO. 34-2021 issued on March 3, 2021 prescribes the use of the revised BIR Form No. 2200-A [Excise Tax Return for Alcohol Products] January 2020 (ENCS) and BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco and Vapor Products] January 2020 (ENCS).
   The revised manual returns are already available in the BIR website (www.bir.gov.ph) under the BIR Forms-Excise Tax Return Section. However, the forms are 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-A and 2200-T in eFPS and in Offline eBIRForms Package v7.8 in filing and paying the Excise Tax due until 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 fill out 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.BizPortal – for taxpayers who have ATM account with LBP and/or holders of Bancnet ATM/Debit Card; or
   • 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 Union Bank; or
   • PESONet through LBP Link.BizPortal – for taxpayers who have account with RCBC
and Robinson Bank.