REVENUE REGULATIONS NO. 1-2002 issued on March 27, 2002 prescribes the use of the following new forms in the filing of Excise Tax return: 1) 2200A – for alcohol products; 2) 2200T – for tobacco products; 3) 2200P – for petroleum products; 4) 2200AN – for automobiles and non-essentials; and 5) 2200M – for mineral products. Every person liable to pay the Excise Tax on domestically-produced/extracted articles shall file a separate return for each place of production or extraction, in case of mineral products, using the form prescribed in the Regulations. Non-tax-exempt transferee of excisable articles, whether domestically- procured or -imported, acquired from a tax-exempt entity, shall likewise use the aforementioned forms in the payment of Excise Tax. The said returns shall also be used for pre-payments, advance deposits or other similar schemes in the payment of Excise Tax on locally-manufactured or -produced products, and shall replace BIR Form No. 2200 and its attachments. The Excise Tax return shall be filed and the Excise Tax due thereon be paid before removal of the goods from the place of production, except for non-metallic mineral or mineral products or quarry resources which should be paid upon removal of such products from the locality where mined or extracted. Excise Tax on locallyproduced or -extracted metallic mineral or mineral products shall be filed and the tax paid within fifteen (15) days after the end of the calendar quarter when such products were removed, subject to the filing of a bond in an amount which approximates the amount of Excise Tax due on the removals for the said quarter. The designated places for the filing of Excise Tax returns is specified in the Regulation