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2200-AN Excise Tax Return for Automobiles and Non-Essential Goods

This BIR return shall be filed in triplicate by the following: 1. Manufacturer, producer or assembler of locally manufactured/produced/assembled automobiles; 2. Manufacturer or producer of locally manufactured or produced non-essential goods such as jewelries, perfumes, toilet water, yachts and other vessels intended for pleasure or sports; 3. Buyer or transferee of automobile not previously taxed and subsequently sold or transferred by the tax-exempted seller; and 4. Owner or person having possession of the above articles which were removed from the place of production without the payment of excise tax.

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DLN:

PSIC:

Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas

EXCISE TAX RETURN
for AUTOMOBILES &
NON-ESSENTIAL GOODS

BIR Form No.

2200-AN
August 2003 (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.

26

25
Signature over Printed Name of Taxpayer/
Taxpayer Authorized Representative

Title/Position of Signatory

Tax Agent Accreditation No. (if applicable)

TIN of Tax Agent (if applicable)
Part V
Particulars
27 Cash/Bank
Debit Memo
28A
28 Check
29
30

Tax Debit 29A
Memo
Others 30A

DETAILS OF PAYMENT
Drawee Bank/
Agency

Number

MM

Date
DD

YYYY

Amount
27

28B

28C

28D

29B

29C

29D

30B

30C

30D

Machine Validation/Revenue Official Receipt Details (If not filed with the bank)

Stamp of Receiving

Office and
Date of Receipt

SCHEDULE I
SUMMARY OF REMOVALS AND EXCISE TAX DUE ON AUTOMOBILES AND NON-ESSENTIAL PRODUCTS CHARGEABLE AGAINST PAYMENTS
Number of Units
Total Selling Price/Market Value
ATC
TYPES OF
NET MANUFACTURER'S
Tax Rate
XG AUTOMOBILES
Exempt/Underbond
Taxable
Exempt/Underbond
Taxable
/IMPORTER'S PRICE BRACKET
(E)
(A)
(B)
(C )
(D)
021

Up to P 600,000

022

Over P 600,000 to P 1.1M

023

Passenger Cars

2%
P 12,000 plus 20% of the value in excess of P 600,000

Over P 1.1M to P 2.1M

P 112,000 plus 40% of the value in excess of P 1,100,000

Over 2.1M

024

P 512,000 plus 60% of the value in excess of P 2, 100,000

031

Up to P 600,000

032

Over P 600,000 to P 1.1M

033

Utility Vehicles

2%
P 12,000 plus 20% of the value in excess of P 600,000

Over P 1.1M to P 2.1M

P 112,000 plus 40% of the value in excess of P 1,100,000

034

Over 2.1M

P 512,000 plus 60% of the value in excess of P 2, 100,000

041

Up to P 600,000

042

Over P 600,000 to P 1.1M

043

Passenger Vans

2%
P 12,000 plus 20% of the value in excess of P 600,000
P 112,000 plus 40% of the value in excess of P 1,100,000

Over 2.1M

044

Over P 1.1M to P 2.1M

P 512,000 plus 60% of the value in excess of P 2, 100,000

051

Up to P 600,000

052

Over P 600,000 to P 1.1M

053

Pick-ups

2%
P 12,000 plus 20% of the value in excess of P 600,000

Over P 1.1M to P 2.1M

P 112,000 plus 40% of the value in excess of P 1,100,000

Over 2.1M

054

P 512,000 plus 60% of the value in excess of P 2, 100,000

061

Up to P 600,000

062

Over P 600,000 to P 1.1M

063
064
ATC
XG

Others

2%
P 12,000 plus 20% of the value in excess of P 600,000

Over P 1.1M to P 2.1M

P 112,000 plus 40% of the value in excess of P 1,100,000

Over 2.1M

P 512,000 plus 60% of the value in excess of P 2, 100,000

Tax Rate

NON-ESSENTIAL PRODUCTS

100

Jewelry, Pearls, Precious and Semi-precious Stones, Whether Real or Imitation
Perfumes and Toilet Waters

Exempt/Underbond

Taxable

Total Selling Price/Market Value
Exempt/Underbond

20%

110

Number of Units (If applicable)

20%

120 Yachts and other Vessels for Pleasure or Sports
TOTAL TAX DUE

20%
BIR FORM 2200-AN - Excise Tax Return for Automobiles and Non-Essential Goods

Taxable

Who Shall File
This return shall be filed in triplicate by the following:
1.
Manufacturer, producer or assembler of locally manufactured/produced/assembled automobiles;
2.
Manufacturer or producer of locally manufactured or produced non- essential goods such as jewelries, perfumes, toilet water,
yachts and other vessels intended for pleasure or sports;
3.
Buyer or transferee of automobile not previously taxed and subsequently sold or transferred by the tax-exempt entity-seller;
and
4.
Owner or person having possession of the above articles which were removed from the place of production without the
payment of excise tax.
In case of importation of the above articles, the excise tax shall be paid by the importer or owner to the Customs Officers before removal
of such imported articles from the customshouse.
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 above mentioned
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
There shall be imposed and collected as part of tax:
1.
A surcharge of twenty five percent (25%) for each of the following violations:

a)
b)

2.

3.

Failure to file any return and pay the tax due there on the date prescribed;
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)
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; and
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 or such higher rates as may be prescribed by rules and regulations on any unpaid
amount of tax, from the date prescribed for the payment until it is fully paid.
Compromise penalty as prescribed in Revenue Memorandum Order No. 1-90 for specified violations of the provisions of the Tax Code.

4.
Note:
This return shall be used in the following instances:
1.
For payment of excise tax due on the actual volume of automobiles and non- essential articles to be removed from the place of
production; and
2.
For prepayments, advance deposits or other similar schemes in payment of excise tax on locally manufactured or produced products.
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.
ENCS
 
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