Circularizing the Availability of the Revised BIR Form No. 2200-AN [Excise Tax Return for Automobiles and Non-Essential Goods] January 2018 (ENCS)

February 26, 2021 REVENUE MEMORANDUM CIRCULAR NO. 027-21 SUBJECT : Circularizing the Availability of the Revised BIR Form No. 2200-AN [Excise Tax Return for Automobiles and Non-Essential Goods] January 2018 (ENCS) TO : All Internal Revenue Officers, Employees, and Others Concerned This Circular is issued to prescribe the newly revised BIR Form No. 2200-AN [Excise Tax Return for Automobiles and Non-Essential Goods] January 2018 (ENCS), hereto attached as Annex "A" , which was revised due to the implementation of the Tax Reform for Acceleration and Inclusion (TRAIN). The revised manual return is already available in the BIR website (www.bir.gov.ph) 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-AN in eFPS and in Offline eBIRForms Package v7.8 in filing and paying the excise tax due. Once the return becomes available in the eFPS and in the Offline eBIRForms Package, a separate revenue issuance shall be released to announce its availability. Manual filers shall download the PDF version of the form, print the form and completely fill out the applicable fields, otherwise penalties under Sec. 250 of the Tax Code, as amended, shall be imposed. Payment of the tax due thereon, if any, shall be made thru: a.) Manual Payment Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Large Taxpayers Service (LTS)/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 with the concerned Revenue Collection Officer (RCO) under the jurisdiction of the RDO where the taxpayer (Head Office of the business establishment) is registered using MRCOS facility. b.) Online Payment Thru Mobile Payment (GCash/PayMaya); or Landbank of the Philippines (LBP) Link.Biz Portal, for taxpayers who have ATM account with LBP and/or holders of Bancnet ATM/Debit Card; or DBP Tax Online, for holders of VISA/MasterCard Credit Card and/or Bancnet ATM/Debit Card; or cDEHIC UnionBank Online Web and Mobile Payment Facility for Taxpayers who have account with UnionBank; or PESONet through LBP Link.Biz Portal for taxpayers who have account with RCBC and Robinson Bank. All internal revenue officers, employees, and others concerned are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A BIR Form No. 2200-AN Excise Tax Return for Automobiles and Non-Essential Goods