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2200-P Excise Tax Return for Petroleum Products

This return shall be filed in triplicate by the following: 1. Manufacturer, or producer of locally manufactured, produced or refined petroleum products; 2. Any person engaged in blending, reprocessing, re-refining or recycling of previously taxed petroleum products; 3. Importer or purchaser who resells or uses kerosene as aviation fuel; 4. Any person using denatured alcohol for motive power; and 5. Owner or person having possession of petroleum products, which were removed, from the place of production without the payment of excise tax.

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DLN:

PSIC:

EXCISE TAX
RETURN

Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas

BIR Form No.

2200-P

for PETROLEUM PRODUCTS

September 2005 (ENCS)

Fill in all applicable spaces. Mark all appropriate boxes with an "X".
Date

1

2

(MM/ DD/ YYYY)

PART I
TIN

4

5

Amended
Return

Yes

No

3 No. of sheets
attached

BACKGROUND INFORMATION
RDO Code

6 Line of
Business
(Last Name, First Name, Middle Name for Individuals) / (Registered Name for Non-Individual)

7

Taxpayer's Name

9

Registered Address (Please indicate complete address)

Place of
Production
13 Are you availing of tax relief under
Special Law or International Tax Treaty?
PART II
Payment on Actual Removal
15

8

Telephone Number

10 Zip Code

Place of
Removal
14 If yes, please
Yes
No
specify
MANNER OF PAYMENT
Prepayment/Advance deposit/

11

12

Other similar schemes (please specify)
PART III

PAYMENTS AND APPLICATION
Amount
16

16

Excise Tax Due

17

Less: Balance Carried Over from Previous Return

17A

Creditable Excise Tax, if applicable

17C

17B

18

Net Tax Due/(Overpayment)

18

19

Less: Payment on Returns Previously Filed for the Same Period, if amended return

19

20

Tax Still Due/(Overpayment)

20

21

Add: Penalties
Surcharge

21A

Interest

Compromise

21B

22

21D

Amount Payable

23

21C

Less: Payment Made Today

22

Tax Payment/Deposit
Penalties (from 21D)
24

23A
23B

23C

Balance to be Carried Over to Next Return

24

PART IV
I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my knowledge and
belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.
25
26
President/Vice President/Principal Officer/Accredited Tax Agent/
Treasurer/Assistant Treasurer
Authorized Representative/Taxpayer
(Signature Over Printed Name)
(Signature Over Printed Name)
Title/Position of Signatory

TIN of Signatory

Tax Agent Acc.No./Atty's Roll No.(if applicable)

Part V
Particulars
27 Cash/Bank 27A
Debit Memo
28A
28 Check
29
30

Tax Debit
Memo
Others 30A

Date of Issuance

Title/Position of Signatory

Date of Expiry

TIN of Signatory
Stamp of

DETAILS OF PAYMENT

27B

27C

27D

Receiving Office/AAB
and
Date of Receipt

28B

28C

28D

(RO's Signature/
Bank Teller's Initial)

29A

29B

29C

30B

30C

30D

Drawee Bank/
Agency

Date
MM DD

Number

Amount

YYYY

Machine Validation/Revenue Official Receipt Details (If not filed with an Authorized Agent Bank)

SCHEDULE 1:

SUMMARY OF REMOVALS AND EXCISE TAX DUE ON PETROLEUM PRODUCTS
Tax
Tax Bracket/ Applicable

ATC

Description

Unit of

Rate

Measure

Place of
Removal

Locally
Manufactured/
Produced

XP010

Lubricating Oils

Per liter

P 4.50

XP020

Greases

Per liter

P 4.50

XP030

Processed Gas

Per liter

P 0.05

XP040

Waxes and Petrolatum

Per kilo

P 3.50

XP050

Denatured alcohol used
for motive power

Per liter

P 0.05

XP060

Unleaded Premium
Gasoline

Per liter

P 4.35

XP070

Leaded Premium
Gasoline

Per liter

P 5.35

XP080

Regular Gasoline

Per liter

P 4.35

XP090

Naphtha

Per liter

P 4.35

XP100

Naphtha to be used for
petro-chemicals

Per liter

P 0.00

XP110

Aviation Gasoline

Per liter

P 5.35

XP120

Aviation Turbo Jet Fuel

Per liter

P 3.67

XP130

Kerosene

Per liter

P 0.00

XP131

Kerosene used as
aviation fuel

Per liter

P 3.67

XP140

Diesel Fuel Oil

Per liter

P 0.00

XP150

LPG Used as Motive
Power

Per kg

P 0.00

XP160

LPG

Per kg

P 0.00

XP170

Asphalt

Per kilo

P 0.56

XP180

Bunker Fuel Oil and
similar fuel

Per liter

P 0.00

XP190

Base Stocks for lube oils
and greases, HVD,
aromatic extracts, etc.

Per liter

P 4.50

XP200

Additives for lubricating
oils and greases

Per liter

P 4.50

Others (Please Specify)

TOTAL TAX DUE

Base

Taxable
Imported

Total Taxable Removals

S

Base

CHARGEABLE AGAINST PAYMENTS
( Volume

of

Removals )
Tax-Paid/Exempt/Conditional Tax Free

Tax-Paid Imported
Stocks

Underbond

Exports

Others (Under
Special Law or
(International Agreement)

Total Tax-Paid/Exempt/
Conditional Tax-Free
Removals

Basic Excise Tax Due

BIR FORM 2200-P
Guidelines and Instructions
Who Shall File
This return shall be filed in triplicate by the following:
1. Manufacturer, or producer of locally manufactured, produced or
refined petroleum products;
2. Any person engaged in blending, reprocessing, re-refining or
recycling of previously taxed petroleum products;
3. Importer or purchaser who resells or uses kerosene as aviation fuel;
4. Any person using denatured alcohol for motive power; and
5. Owner or person having possession of petroleum products, which
were removed, from the place of production without the payment of
excise tax.
For imported petroleum products, the excise tax shall be paid by the importer
or owner to the Customs Officers before removal of such imported articles from the
customs house.
Time and Manner of Filing and Payment
For each place of production, a separate return shall be filed and the excise tax
shall be paid before removal of the petroleum products from the place of production
with any Authorized Agent Bank (AAB) located within the territorial jurisdiction of
the Revenue District Office where the taxpayer is required to register. In places
where there are no AABs, the return shall be filed and the tax due shall be paid with
the Revenue Collection Officer or Duly Authorized City or Municipal Treasurer of
the municipality or city falling under the jurisdiction of the aforesaid Revenue
District Office.
Identified large excise taxpayers duly informed in writing as such by the
Commissioner of Internal Revenue, or his duly authorized representative, shall file
the excise tax return and pay the corresponding excise tax due with the Authorized
Agent Bank located in the BIR National Office, Diliman, Quezon City.
Penalties

1.

§
There shall be imposed and collected as part of tax:
A surcharge of twenty five percent (25%) for each of the following
violations:
a) Failure to file any return and pay the tax due thereon on the date
prescribed;
b) Unless otherwise authorized by the Commissioner, filing a return
with a person or office other than those with whom it is required
to be filed;

c)

2.

3.
4.

Failure to pay the full or part of the amount of tax shown on the
return or the full amount of tax due for which no return is required
to be filed on or before the due date;
d) Failure to pay the deficiency tax within the time prescribed for its
payment in the Notice of Assessment.
A surcharge of fifty percent (50%) of the tax or of the deficiency tax, in case
any payment has been made on the basis of such return before the discovery
of the falsity or fraud, for each of the following violations:
a) Willful neglect to file the return within the period prescribed by
the code or by rules and regulations; or
b) In case a false or fraudulent return is willfully made.
An interest of twenty percent (20%) per annum on any unpaid amount of tax,
from the date prescribed for the payment until it is fully paid.
Compromise penalty.

Attachment Required:
All returns filed by an authorized representative must attach authorization letter.
Note:
§ This return shall be used in the following instances:
1. For payment of excise tax due on the actual volume of mineral products to be
removed from the place where the same are mined, extracted or quarried,
including the quarterly payment of excise tax due thereon;
2. For prepayments, advance deposits or other similar schemes in payment of
excise tax on locally mined, extracted or quarried minerals. The balance of
advance payment or deposit of excise tax shall, in no case, be utilized in
payment of penalties. In the event that the balance is insufficient to cover the
excise tax due, penalties shall be computed and imposed on the difference.
These shall be computed from the date of removal when the insufficiency
shall have been incurred.
§
All returns filed by an accredited tax agent on behalf of a taxpayer shall bear the
following information:
1. For CPAs and others (individual practitioners and members of GPPs);
1.1 Taxpayer Identification Number (TIN); and
1.2 Certificate of Accreditation Number, Date of Issuance, and
Date of
Expiry.
2. For members of the Philippine Bar (individual practitioners, members of
GPPs);
2.1 Taxpayer Identification Number (TIN); and
2.2 Attorney’s Roll number or Accreditation Number, if any.
ENCS
 
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