Mandatory Filing of BIR Form No. 2200-S in Electronic Filing and Payment System (eFPS)

September 25, 2020 REVENUE MEMORANDUM CIRCULAR NO. 114-20 SUBJECT : Mandatory Filing of BIR Form No. 2200-S in Electronic Filing and Payment System (eFPS) TO : All Revenue Officers, Employees and Others Concerned This Circular is hereby issued to establish the guidelines and procedures in Filing BIR Form No. 2200-S in eFPS for the Excise Tax on Sweetened Beverages and to exclude BIR Form No. 0605 for payment of Excise Tax. To address the issues encountered in filing the aforementioned form, a system walkthrough has been conducted for the mandated filing of BIR Form No. 2200-S with detailed discussion on the following scenarios: Scenario 1 : With Beginning Balance of Php1,000,000.00 and additional tax payment of Php1,000,000.00 for payment on July 16, 2020. Scenario 2 : With Php2,000,000.00 carried forward balance from Scenario 1, and application of Excise Tax Due for Plant A (assumed at Php450,000.00) for the same day (July 16, 2020). Scenario 3 : With Php1,550,000.00 carried forward balance from Scenario 2, application of Excise Tax Due for Plant B (assumed at Php300,000.00) for the same day (July 16, 2020); and additional tax payment of Php1,000,000.00 for payment on the same day (July 16, 2020). Scenario 4 : Filed tax return for the immediately preceding day (July 15, 2020). Using the above scenarios, the procedure shall be as follows: I. Filing for a Deposit/Advanced Payment This case is intended to establish or accumulate the fund/deposit in the system, and to set an initial balance or the existing balance at the time the form is not yet available in the eFPS site. The taxpayer shall accomplish the steps provided below as a guide in filing for a deposit/advanced payment: 1. Fill in the (1) Date with the current date as default. If Amended Return, click "Yes" on item No. 2. 2. Type in the address and (4) TIN of the Head Office for the (12) Place of Production and (13) Place of Removal. 3. Click (16) Prepayment/Advanced Deposit. 4. Type the existing balance on item (19A) Balance Carried Over from Previous Return since the system does not automatically reflect your previous balance. 5. Input the amount of deposit/advanced payment for your current date filing on (25A) Tax Payment/Deposit. 6. The taxpayers adjusted/new balance will reflect on item (26) Balance to be Carried Over to Next Return. 7. Click Submit, Print the Reference No. and Proceed with the e-payment. ILLUSTRATION 1: Default date is the current date July 16, 2020 (The system allows you to change the date) STEPS: 1. Input Place of Production and Place of Removal Address of Head Office-Taguig City. 2. Tick "Payment/Advance Deposit." 3. Input the amount of Balance Carried Over from Previous Return assumed at Php1,000,000.00. 4. Input the amount for Payment Made Today assumed at Php1,000,000.00. 5. The Balance to be Carried Over to the next Return will be automatically adjusted to reflect the new balance. The Ending Balance will be at Php2,000,000.00, and you can proceed with e-payment for Php1,000,000.00. II. Filing for the Removal of Excisable Articles of Plant A This case is for the application of excise tax due against the tax deposit for the actual removal of a specific plant (Plant A) which shall be as follows: 1. Fill in the (1) Date with the current date. If Amended Return, click "Yes" on item No. 2. 2. Type in the address of Plant A on the (12) Place of Production and (13) Place of Removal. 3. Click (15) Payment on Actual Removal and a message will appear for the mandatory filing of Schedule 1, click 'OK' to be directed to Schedule 1. 4. Input the amount for Volume of Removals in Liters per ATC Code (XB), the system will automatically compute for the Basic Excise Tax Due. Upon completion, click 'OK.' 5. Type the existing balance on item (19A) Balance Carried Over from Previous Return since the system does not automatically reflect your previous balance. 6. The taxpayers adjusted/new balance will reflect on item (26) Balance to be Carried Over to Next Return. 7. Click Submit and Print the Reference No. ILLUSTRATION 2: Same as in Scenario 1, default date is the current date July 16, 2020. Since we will be filing for the same day, item 2 will reflect as Amended Return. You just need to tick "No" if you are not filing for an amended return. STEPS: 1. Input Place of Production and Place of Removal Address of Plant A-Laoag City. 2. Tick "Payment on Actual Removal." A pop-up message will appear to accomplish Schedule 1 and then "Ok." 3. Then you will be directed to Schedule 1. Input Volume of Removals in Liters per ATC Code (XB) and the system will auto-compute for the Basic Excise Tax Due. Then click "Ok" and you will be redirected back to the Main Page of the Return. 4. Input the amount of Balance Carried Over from Previous Return from Scenario 1 at Php2,000,000.00. 5. The Balance to be Carried Over to the next Return will be automatically adjusted to reflect the new balance. Please note that the amount of Balance Carried Over from Previous Return from Scenario 1 is not automatically reflected in item 19, hence, you need to maintain a separate monitoring file for reference and ready for input upon filing of excise tax returns. The current Ending Balance after Scenario 2 is at Php1,550,000.00. III. Filing for the Removal of Excisable Articles of Plant B with Deposit/Advanced Payment This is to apply the excise tax due against the tax deposit for the actual removal of a specific plant (Plant B) and at the same time file for additional Excise Tax Payment/Deposit with the following guidelines: 1. Fill in the (1) Date with the current date. If Amended Return, click "Yes" on item No. 2. 2. Type in the address of Plant B on the (12) Place of Production and (13) Place of Removal. 3. Click (15) Payment on Actual Removal and a message will appear for the mandatory filing of Schedule 1, click 'OK' to be directed to Schedule 1. 4. Input the amount for Volume of Removals in Liters per ATC Code (XB), the system will automatically compute for the Basic Excise Tax Due. Upon completion, click 'OK.' 5. Type the existing balance on item (19A) Balance Carried Over from Previous Return since the system does not automatically reflect your previous balance. 6. Click (16) Prepayment/Advanced Deposit and input the amount of deposit/advanced payment on (25A) Tax Payment/Deposit. 7. The taxpayers adjusted/new balance will reflect on item (26) Balance to be Carried Over to Next Return. 8. Click Submit, Print the Reference No. and Proceed with the e-payment. ILLUSTRATION 3: Same as in Scenario 1, default date is the current date July 16, 2020. Since we will be filing for the same day, item 2 will reflect as Amended Return. You just need to tick "No" if you are not filing for an amended return. STEPS: 1. Input Place of Production and Place of Removal Address of Plant B-City of Mati, Davao. 2. Tick "Payment on Actual Removal." A pop-up message will appear to accomplish Schedule 1 and then "Ok." 3. Then you will be directed to Schedule 1. Input Volume of Removals in Liters per ATC Code (XB) and the system will auto-compute for the Basic Excise Tax Due. Then click "Ok" and you will be redirected back to the Main Page of the Return. 4. Input the amount of Balance Carried Over from Previous Return from Scenario 2 at Php1,550,000.00. 5. Tick "Payment/Advance Deposit" and input the amount of payment for today assumed at Php1,000,000.00. 6. The Balance to be Carried Over to the next Return will be automatically adjusted to reflect the new balance. The Ending Balance will be at Php2,250,000.00, and you can proceed with the e-payment for Php1,000,000.00. IV. Filing of Tax Return for the Immediate Preceding Date or a Later Date for Plant C Removal This is to cover filing of tax return for a prior date for a different plant (Plant C) with corresponding application of payment of actual removal of Plant C. In this case, penalty for late filing shall be imposed as separate item to be paid. The steps are provided hereunder: 1. Fill in the (1) Date with a prior date. If Amended Return, click "Yes" on item No. 2. 2. Type in the address of Plant C on the (12) Place of Production and (13) Place of Removal. 3. Click (15) Payment on Actual Removal and a message will appear for the mandatory filing of Schedule 1, click 'OK' to be directed to Schedule 1. 4. Input the amount for Volume of Removals in Liters per ATC Code (XB), the system will automatically compute for the Basic Excise Tax Due. Upon completion, click 'OK.' 5. Type the existing balance on item (19A) Balance Carried Over from Previous Return since the system does not automatically reflect your previous balance. 6. The taxpayers adjusted/new balance will reflect on item (26) Balance to be Carried Over to Next Return. 7. Click Submit and Print the Reference No. 8. A message will appear to inform the taxpayer that the return filed for the immediately succeeding date and onwards of the ante-dated return may be necessary to amend. ILLUSTRATION 4: Same as in Scenario 1, default date is the current date July 16, 2020. Since we will be filing for the previous day, you need to change the date to July 15, 2020. Since this is for a prior date, item 2 will reflect as Amended Return. You just need to tick "No" if you are not filing for an amended return. STEPS: 1. Input Place of Production and Place of Removal Address of Plant C-City of Maasin, Southern Leyte. 2. Tick "Payment on Actual Removal." A pop-up message will appear to accomplish Schedule 1 and then "Ok." 3. Then you will be directed to Schedule 1. Input Volume of Removals in Liters per ATC Code (XB) and the system will auto-compute for the Basic Excise Tax Due. Then click "Ok" and you will be redirected back to the Main Page of the Return. 4. Input the amount of Balance Carried Over from Previous Return assumed at Php1,030,000.00. 5. The Balance to be Carried Over to the next Return will be automatically adjusted to reflect the new balance. In the first three (3) scenarios, the tax returns filed are for July 16, 2020. Since the tax return for July 16, 2020 were filed first before filing for July 15, 2020, a reminder message will pop-up to notify the taxpayer that an amended return for July 16, 2020 may be necessary as it may affect the balance for the succeeding day. The cases specified herein are considered as highly technical and deemed necessary to establish the beginning balances of deposits, updated removals, and payment applications. As part of transitory activity, the following shall be accomplished by both eFPS and Manual filers: 1. All Sweetened Beverages (SB) Taxpayer should reconcile their existing balances of deposits/advanced payment with Excise Large Taxpayer Field Operations Division to set-up the amount that will be reflected on the filing of BIR Form No. 2200-S. 2. The BIR Form No. 2200-S reflects the existing balance of the taxpayers as a whole company and not on a per plant basis. A sub-record, however, shall be maintained by the Head Office reflecting deposits, removals, and applications of payment per plant as part of the Liquidation Report for reconciliation and monitoring. 3. As regards the filing for deposit/advanced payment, the taxpayer has the option to either file using: a) The address of the Head Office, as illustrated in Case I; and b) The address of a specific plant, as illustrated in Case III. 4. The cut-off time shall be established with 11:59PM as default but the taxpayer has the option to use their existing cut-off time with notification to ELTFOD for record purposes. Hence, the enumerated activities shall be observed: a) Collecting the data of removals for the whole day (12:00AM-11:59PM) of a certain date and file its return on the immediate following day, using the date the collection of data was made; and b) Using the current cut-off time per taxpayer e.g. , 5:00PM cut-off time and the data of removals from 5:01PM shall be filed for the next day. 5. The tax returns should be filed on the immediate following day, except for return dates falling on Friday, Saturday, Sunday, Holidays and during downtime of eFPS site, returns of which can be filed on the next business day. System downtime shall be logged through the help desk for confirmation/validation with the Information Systems Group (ISG) by ELTFOD. 6. Taxpayers are still required to submit their weekly Liquidation Report via email from their dedicated address to [emailprotected]. With the adoption of this standard procedures/guidelines, the use of BIR Form No. 0605 is no longer authorized as payment form for Excise Tax on Sweetened Beverages. Sweetened Beverages Taxpayers manually filing BIR Form No. 2200-S shall use the eFPS facility for filing and payment. All internal revenue officials, employees, and others concerned are enjoined to give this Circular as wide a publicity as possible. This Circular shall take effect immediately. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue