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2200-S Excise Tax Return for Sweetened Beverages

This return shall be filed in triplicate by the following: 1. Manufacturer or producer of locally manufactured or produced sweetened beverages; and 2. Owner or person having possession of sweetened beverages which were removed from the place of production without the payment of excise tax.

Your Browser Doesn't Support Canvas. Showing the Text Content of the PDF Instead: Republic of the Philippines
Department of Finance
Bureau of Internal Revenue

BCS/
For BIR
Use Only Item:
BIR Form No.

EXCISE TAX RETURN

2200-S

for Sweetened Beverages

January 2018
Page 1

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

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1 Date (MM/DD/YYYY)

2 Amended Return?

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Yes

2200-S 01/18 P1

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 address) (if registered address is different from the current address, go to the RDO to update registered address by using BIR Form No. 1905)
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 Part V - 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/(Overpayment) (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 and all its attachments, 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)

Printed Name and Signature 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

Printed Name and Signature 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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28 Check

/

/

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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)

BIR Form No.

2200-S

EXCISE TAX RETURN
for Sweetened Beverages

January 2018
Page 2

2200-S 01/18 P2

Taxpayer’s Name

TIN

Part V - Schedule
Schedule 1 – Summary of Removals and Excise Tax Due on Sweetened Beverages Chargeable Against Payment
ATC

Description

XB010

Tax on Sweetened Beverages
1. Using Purely Caloric
Sweeteners and Purely NonCaloric Sweeteners, or a mix
of caloric and non-caloric
sweeteners
a. Sweetened Juice Drinks

Tax Bracket/
Unit of
Measure

Applicable
Tax Rate

Per Liter

P 6.00

XB020

b. Sweetened Tea

Per Liter

P 6.00

XB030

c. Carbonated Beverages

Per Liter

P 6.00

XB040

d. Flavored Water

Per Liter

P 6.00

Per Liter

P 6.00

Per Liter

P 6.00

Per Liter

P 6.00

Per Liter

P 6.00

Per Liter

Sales Value
(in Peso)

P 12.00

XB050
XB060
XB070
XB080

XB090

XB100

e. Energy and Sports Drinks
f. Powdered Drinks not
classified as Milk, Juice,
Tea and Coffee
g. Cereal and Grain
Beverages
h. Other Non-Alcoholic
Beverages that contain
added sugar
2. Using Purely high fructose
corn syrup or in combination
with any caloric or non-caloric
sweeteners
3. Using purely coconut sap
sugar and purely Steviol
Glycosides
Others (specify)

Exempt

1.
2.
GRAND TOTAL EXCISE TAX DUE (To Item 18 of Part III)

Volume of
Removals

Basic Excise Tax
Due
 
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