January 3, 2018
REVENUE OPERATIONS MEMORANDUM NO. 2018-01-01
| TO | : | The Assistant Commissioner, Large Taxpayer Service |
| The Assistant Commissioner, Client Support Service | ||
| The Assistant Commissioner, Information Systems Development & Operations Service | ||
| The Assistant Commissioner, Information Systems Project Management Service | ||
| The Regional Directors | ||
| The Revenue District Officers | ||
| Other Concerned Officers |
All taxpayers subject to excise tax under Title VI of the Tax Code, as amended, and using the Electronic Filing Payment System (eFPS) facility of this Bureau, are mandated to e-file and e-pay the corresponding excise taxes due on all removals, effective January 1, 2018, in accordance with the new tax rates under Republic Act No. 10963, otherwise known as the Tax Reform for Acceleration and Inclusion (TRAIN), specifically Sections 42, 43, 45, and 48 thereof, governing excise tax on Cigars and Cigarettes, Petroleum Products, Automobiles, and Mineral Products, respectively. The concerned excise taxpayers shall continue to use the existing prescribed forms e.g., BIR Form Nos. 2200-T for Tobacco Products, 2200-P for Petroleum Products, 2200-AN for Automobiles and Non-Essential Services and 2200-M for...
