Question & AnswerQ&A (BIR REVENUE MEMORANDUM CIRCULAR NO. 10-2013)
The purpose of BIR Revenue Memorandum Circular No. 10-2013 is to provide transition procedures for all Electronic Filing and Payment System (EFPS) filers in filing tax returns affected by the revised tax rates on alcohol and tobacco products pursuant to Republic Act No. 10351.
The BIR forms affected and enhanced under this circular are BIR Form No. 2200-A (Excise Tax Return for Alcohol Products) and BIR Form No. 2200-T (Excise Tax Return for Tobacco Products).
Republic Act No. 10351 mandates the restructuring of the excise tax on alcohol and tobacco products by amending several sections of the National Internal Revenue Code of 1997, as amended.
The two categories are: 1) Returns with purely prepayment/advance deposit/other similar schemes, and 2) Returns involving payment on actual removals.
Taxpayers should tick the 2nd box in Item No. 15 (Prepayment/Advance Deposit) of the appropriate form, enter the amount in Item No. 23A, validate the figures, submit the return, and proceed to the payment to complete the transaction.
Taxpayers should tick the 1st box in Item No. 15 (Payment on Actual Removal), fill out Schedule 1 with details using 'XA' or 'XT' ATC codes for alcohol and tobacco products respectively, confirm the Total Tax Due populated in Item No. 16, and proceed to payment.
The placeholder ATC codes used are 'XA' for alcohol products and 'XT' for tobacco products to indicate removals since the revised tax rates are not yet reflected in the forms.
Taxpayers are responsible for ensuring that the correct excise tax due is declared and paid for each removal of excisable articles, even while the eFPS forms are undergoing enhancements.
Any deficiency excise taxes found during validation are subject to all applicable penalties prescribed under existing revenue rules and regulations.
Yes, the BIR will announce the availability of enhanced forms on their website and provide guidelines on whether there is a need to amend previously filed excise tax returns in the EFPS.