REVENUE MEMORANDUM CIRCULAR NO. 6-2021 issued on January 8, 2021 prescribes the revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS).

     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-M in eFPS and in Offline eBIRForms Package v7.7 in filing and paying the Excise Tax due. Once the return becomes available in the eFPS and in the Offline eBIRForms Package, a separate revenue issuance shall be released to announce its availability.
      Manual filers shall download the PDF version of the form, print it 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 thereon, if any, shall be made thru: 

a. Manual Payment
     • Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Large Taxpayers Service (LTS)/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 (RCO) under the jurisdiction of the RDO where the taxpayer (Head Office of the business establishment) is registered using MRCOS facility.

b. Online Payment
     • Thru GCash Mobile Payment; 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
     • DBP Tax Online, for holders of VISA/MasterCard 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 thru LBP Link.Biz Portal – for taxpayers who have account with RCBC and Robinson Bank; or
       • PayMaya Mobile Payment.