REVENUE MEMORANDUM CIRCULAR NO. 75-2021 issued on June 7, 2021 prescribes the standard policy and guidelines on the use of BIR Form No. 0605 for Excise Tax purposes. Allconcerned are advised on the proper filling up of the said form as indicated below.
             a. Excise taxpayers making advance payment for export products availing the Product                             Replenishment Scheme should tick the “Tax Deposit/Advance Payment” box under the                          Voluntary Payment of the Manner of Payment (Field No. 17) of BIR Form No. 0605.
              b. Excise taxpayers under the Non-Essential Services for Cosmetic Procedures should use                         BIR Form 2200-C.
             c. Excise taxpayers using BIR Form 0605 paying Deficiency Tax should tick the                                          “Preliminary/Final Assessment/Deficiency Tax” box under the Per Audit/ Delinquent
                   Account under Manner of Payment (Field No. 17) of BIR Form No. 0605.
             d. Payments for Administrative Penalties must tick the “Others (Specify)” box under the                            Voluntary Payment of the Manner of Payment (Field No. 17) of BIR Form No 0605, and                          indicate in the box provided “Administrative Penalties”.
             All other Excise Tax payments on domestic removals of excisable articles shall use their corresponding Excise Tax returns (BIR Form 2200 series).