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Home » RMC No. 84-2023

RMC No. 84-2023

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REVENUE MEMORANDUM CIRCULAR NO. 84-2023 issued on August 15, 2023 announces the availability of the revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS) v2. It was revised due to some changes in the column headers of Schedule 1 – Summary of Removals and Excise Tax Due on Mineral Products Chargeable Against Payment.
            The revised BIR Form No. 2200-M is already available for download in the BIR website ( 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 [October 2002 (ENCS)] in the eFPS and in Offline eBlRForms Package v7.9.4 in filing and paying the Excise Tax due.
               Manual filers shall download the PDF version of the revised BIR Form No. 2200-M and fill-out all the applicable fields; otherwise penalties under Section 250 of the Tax Code, as amended, shall be imposed. Payment of the tax due thereon, if any, shall be made thru:
           a) Online Payment
              Landbank of the Philippines (LBP) Link.BizPortal – for taxpayers who have
                LANDBANK/OFBank ATM account and taxpayer utilizing PCHC Paygate or
                PESONet Facility (depositors of RCBC, Robinsons Bank, Union Bank, BPI,
                PSBank and Asia United Bank); or
              Development Bank of the Philippines’ (DBP PayTax Online) – for holders of
                VISA/MasterCard Credit Card and/or BancNet ATM/Debit card; or
              Union Bank of the Philippines (UBP) Online/The Portal – for taxpayers who
               have an account with UBP or Instapay using UPAY Facility for individual nonaccount                      holder of Union Bank.
              Tax Software Provider (TSP) – GCash, Maya, MyEG
           b) Manual Payment
              In any Authorized Agent Bank (AAB) located within the territorial jurisdiction
               of the Large Taxpayers Office/Division (LTD)/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 through the concerned Revenue Collection Officer (RCO) under the
               jurisdiction of the RDO where the taxpayer (Head Office of the business
               establishment) is registered regardless of the cash and check amount. However,
               for payment through RCOs in areas with AABs, cash payment should not
               exceed Twenty Thousand Pesos (₱ 20,000.00 .

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