REVENUE MEMORANDUM CIRCULAR NO. 74-2014 issued on September 17, 2014 notifies the availability of BIR Form Nos. 2200-A (Excise Tax Return for Alcohol Products) and 2200-T (Excise Tax Return for Tobacco Products) in Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms (eBIRForms) Offline Package.