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2200-T Excise Tax Return for Tobacco Products

This return shall be filed in triplicate by the following: 1. Manufacturer or producer of locally manufactured or produced tobacco products; 2. Wholesaler, manufacturer, producer, owner or operator of the redrying plant, as the case may be, with respect to the payment of inspection fee on leaf tobacco, scrap, cigars, cigarettes and other tobacco products; and 3. Owner or person having possession of tobacco products which were removed from the place of production without the payment of excise tax.

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BCS/
Item

2200-T04/14ENCSP1

/

1 Date (MM/DD/YYYY)

BIR Form No.

EXCISE TAX RETURN
for Tobacco Products

Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas

2200-T

Enter all required information in CAPITAL LETTERS using BLACK ink. Mark all applicable
boxes with an “X”. Two copies MUST be filed with the BIR and one held by the Taxpayer.

2 Amended Return?

/

Yes

April 2014 (ENCS)
Page 1

No 3 Number of Sheet/s Attached

Part I – Background Information

4 Taxpayer Identification Number (TIN)
6 Taxpayer’s Name (Last Name, First Name, Middle Name for Individual)/(Registered Name for Non-Individual)

5 RDO Code

7 Registered Address (indicate complete registered address)
7A ZIP Code
8 Contact Number

9 Main Line of Business

10 PSIC

11 Email Address
12 Place of Production
Region
Province

City

13 Place of Removal
Region
Province

City

14 Are you availing of tax relief under Special Law or
International Tax Treaty?
Yes
No

14A If yes, specify

Part II – Manner Of Payment

15

Payment on Actual Removal

17

16

Prepayment/Advance Deposit

Other Similar Schemes (specify)
Part III – Payments and Application

18 Excise Tax Due (from Schedule 1)

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19 Less: 19A Balance Carried Over from Previous Return

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19B Creditable Excise Tax, if applicable

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19C Total (Sum of Items 19A & 19B)

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20 Net Tax Due/(Overpayment) (Item 18 less Item 19C)

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

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22 Tax Still Due/(Overpayment) (Item 20 less Item 21)

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23 Add: Penalties 23A Surcharge

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23B Interest

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23C Compromise

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23D Total Penalties (Sum of Items 23A to 23C)

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24 Amount Payable (Sum of Items 22 & 23D)

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25 Less: Payment Made Today 25A Tax Payment/Deposit

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25B Penalties (from Item 23D)

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25C Total Payment Made Today (Sum of Items 25A & 25B)

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26 Balance to be Carried Over to Next Return (Item 24 less Item 25C)

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We declare, under the penalties of perjury, that this return has been made in good faith, verified by us, and to the best of our 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. (If Authorized Representative, attach authorization letter)

Signature over Printed Name of President/Vice President/ Authorized
Representative/Taxpayer (indicate title and TIN)
Tax Agent Acc. No./
Atty’s Roll No. (if applicable)

Particulars

Drawee Bank/Agency

Signature over Printed Name of Treasurer/Assistant Treasurer
(indicate title and TIN)
Date of Issuance
Date of Expiry
(MM/DD/YYYY)
(MM/DD/YYYY)

Part IV – Details of Payment
Number
Date (MM/DD/YYYY)

Amount

27 Cash/Bank Debit Memo

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/

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28 Check

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/

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29 Tax Debit Memo

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/

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30 Others (specify)
Machine Validation/Revenue Official Receipt Details (if not filed with an Authorized Agent Bank)

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Stamp of Receiving Office/AAB and Date of Receipt
(RO’s Signature/Bank Teller’s Initial)

Schedule 1 – Summary of Removals and Excise Tax Due on Tobacco Products Chargeable Against Payment
ATC

Description
1.) Tobacco Products
a.) Tobacco twisted by hand or reduced
into a condition to be consumed in
any manner other than the ordinary
mode of drying or curing

Effective January 1, 2013
Effective January 1, 2014
Effective January 1, 2015
Effective January 1, 2016
Effective January 1, 2017

XT010

Tax Bracket/ Applicable
Unit of Measure Tax Rate

Per Kilogram

1.75
1.82
1.89
1.97
2.05

Per Kilogram

1.75
1.82
1.89
1.97
2.05

b.) Tobacco prepared or partially
prepared with or without the use of
any machine or instrument or without
being pressed or sweetened

Effective January 1, 2013
Effective January 1, 2014
Effective January 1, 2015
Effective January 1, 2016
Effective January 1, 2017
c.) Fine-shorts and refuse, scraps,
clippings, cuttings, stems, midribs
and sweepings of tobacco

Effective January 1, 2013
Effective January 1, 2014
Effective January 1, 2015
Effective January 1, 2016
Effective January 1, 2017

Per Kilogram

1.75
1.82
1.89
1.97
2.05

2.) Chewing tobacco unsuitable for use
in any other manner

Effective January 1, 2013
Effective January 1, 2014
Effective January 1, 2015
Effective January 1, 2016
Effective January 1, 2017

XT020

XT035

3.) Cigars
a.) Ad Valorem Tax
Based on the net retail price (NRP)
per cigar [excluding the excise and
value-added tax (VAT)]

Effective January 1, 2013
Effective January 1, 2014
Effective January 1, 2015
Effective January 1, 2016
Effective January 1, 2017

Per Kilogram

NRP per Cigar

1.50
1.56
1.62
1.68
1.75

20%
20%
20%
20%
20%

b.) In addition to Ad Valorem Tax, a
Specific Tax per Cigar

Effective January 1, 2013
Effective January 1, 2014
Effective January 1, 2015
Effective January 1, 2016
Effective January 1, 2017

XT036

Per Cigar

5.00
5.20
5.41
5.62
5.85

4.) Cigarettes
a.) Cigarettes packed by hand

Effective January 1, 2013
Effective January 1, 2014
Effective January 1, 2015
Effective January 1, 2016
Effective January 1, 2017

XT040

Per Pack

12.00
15.00
18.00
21.00
30.00

b.) Cigarettes packed by machine, where
the NRP(excluding the excise and
VAT) per pack is:
Php 11.50 and below

Effective January 1, 2013
Effective January 1, 2014
Effective January 1, 2015
Effective January 1, 2016
Effective January 1, 2017

XT140

Per Pack

12.00
17.00
21.00
25.00
30.00

More than Php 11.50

Effective January 1, 2013
Effective January 1, 2014
Effective January 1, 2015
Effective January 1, 2016
Effective January 1, 2017

XT150

TOBACCO INSPECTION FEES
1.) For Cigars
2.) For Cigarettes
3.) For Leaf Tobacco

XT080
XT090
XT100
XT110
XT120

4.) For scraps and other manufactured
tobacco products

5.) Additional imported blending tobacco
inspection and monitoring fee
- leaf
- partially manufactured (scraps & strips)

OTHERS (specify)

XT___

TOTAL TAX DUE (to Item 18)

Per Pack

25.00
27.00
28.00
29.00
30.00

Per 1,000 cigars
Per 1,000 sticks
Per kilogram

P 0.50
P 0.10
P 0.02

Per kilogram

P 0.03

Per kilogram
Per kilogram

P 0.02
P 0.03

Tax Base (Value/Volume of Removal)
Export/Exempt
Taxable

2200-T04/14ENCSP2
Basic Excise Tax Due
 
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