E-Filing Procedures for Electronic Filing and Payment System (EFPS) Filers
- All EFPS filers must e-file using the existing BIR Form Nos. 2200-A and 2200-T until the enhanced forms are released.
Procedures for Returns with Prepayment or Advance Deposit
- Tick the second box in Item No. 15 (Prepayment/Advance Deposit) of the relevant form.
- Enter the amount to be paid or deposited in Item No. 23A in Part III.
- Validate system computations.
- Submit the return and proceed to payment.
Procedures for Returns Involving Payment on Actual Removals
- Tick the first box in Item No. 15 (Payment on Actual Removal).
- Fill in Schedule 1 for removals using XA (Alcohol) and XT (Tobacco) as ATC codes under "OTHERS" since revised rates not yet implemented.
- The total tax due will automatically populate in Item No. 16.
- Proceed to payment to effect the transaction.
Implementation of Enhanced Forms and Amendments
- BIR will announce guidelines on amending previously filed excise tax returns once the enhanced eFPS forms are available.
Taxpayer Responsibilities and Validation System
- Taxpayers are responsible for declaring and paying the correct excise tax for every removal.
- BIR has established a validation system to verify removal declarations and excise tax payments during the enhancement period.
- Any deficiencies found will be subject to applicable penalties under existing rules and regulations.
Enforcement and Publicity
- All Revenue Officials are instructed to widely publicize this Circular to ensure compliance and awareness.