Guidelines and Instructions for BIR Form No.

2200-S (January 2018)

Excise Tax Return for Sweetened Beverages
These instructions are designed to assist taxpayers, or their 3. Required information wherein the space provided has a letter
representatives, with the preparation of the excise tax return for separator, the same must be supplied with CAPITAL LETTERS
sweetened beverages. If there are questions which are not adequately where each character (including comma or period) shall occupy
covered, please consult the local BIR office. If there appears to be any one box and leave one space blank for every word. However, if
discrepancies between these instructions and the applicable laws and the word is followed by a comma or period, there is no need to
regulations, the laws and regulations take precedence. leave blank after the comma or period. Do NOT write “NONE”
or make any other marks in the box/es; and
Who Shall File
4. Accomplish first Schedule 1 before accomplishing Part III.
This return shall be filed by the following:
For Items 1 to 3
1. Manufacturer or producer of locally manufactured or
produced sweetened beverages; and Item 1 Enter the month, day and year covered by the return
being filed; this is the transaction period and not the date
2. Owner or person having possession of sweetened of filing this return.
beverages which were removed from the place of
production without the payment of excise tax. Item 2 Choose “Yes” if the tax return is one amending previous
return filed, “No” if not.
For imported sweetened beverages, the excise tax shall be
paid by the importer or owner to the Custom’s Officers before Item 3 Indicate total number of sheet/s being attached to the
removal of such imported articles from the custom’s house. return, if there is any.

Time and Manner of Filing and Payment Part I - Background Information

For each place of production, a separate return shall be Item 4 Taxpayer Identification Number (TIN): Enter TIN. If
filed and the excise tax shall be paid before removal of the no TIN, apply for one before filing using Application for
sweetened beverages from the place of production. Registration (BIR Form No. 1901/1903).

1) For Electronic Filing and Payment System (eFPS) Item 5 RDO Code: Enter the appropriate code for the RDO per
Taxpayer: The return shall be e-filed and the tax shall be filed BIR Form No. 1901 or 1903 and/or Certificate of
e-paid using the eFPS facilities thru the BIR website Registration (BIR Form No. 2303).
www.bir.gov.ph.
Item 6 Taxpayer’s Name: Enter taxpayer’s name as it was
2) For Non-Electronic Filing and Payment System (Non- entered on the registration form and/or certificate of
eFPS) Taxpayer: The return shall be filed and the tax shall be registration.
paid with any Authorized Agent Bank (AAB) located within the
territorial jurisdiction of the Revenue District Office (RDO) where Item 7 Registered Address: Enter registered address as
the taxpayer is required to register. In places where there are no indicated in the BIR Form No. 2303. If taxpayer has moved
AABs, the return shall be filed and the tax due shall be paid with since the previous filing and has NOT updated the
the Revenue Collection Officer (RCO) or duly Authorized City or registration, the taxpayer must update his/her/its
Municipal Treasurer of the city or municipality falling under the registration by filing BIR Form No. 1905.
jurisdiction of the aforesaid RDO.
Item 8 Contact Number: Enter the taxpayer’s current contact
number.
Non-eFPS taxpayer may opt to use the electronic format
under “eBIRForms” (refer to www.bir.gov.ph) for the Item 9 Main Line of Business: Enter the nature of the main
preparation, generation and submission and/or payment of this line of business the taxpayer is engaged in as indicated in
return with greater ease and accuracy. BIR Form No. 2303

How to Accomplish the Form Item 10 PSIC: Indicate the Philippine Standard Industrial
Classification (PSIC) Code. Refer to www.bir.gov.ph for
1. Enter all required information in CAPITAL LETTERS using the applicable PSIC or visit the local BIR Office.
BLACK INK. Mark applicable boxes with an “X”. Two copies
MUST be filed with the BIR and one held by the taxpayer; Item 11 Email Address: Enter the requested information. In
case taxpayer has no email address, leave the space blank.
2. For all questions wherein an appropriate box is provided for a
possible answer, mark the applicable box corresponding to the Items 12 & 13 Place of Production/Removal: Enter the name
chosen answer with an “X”; of Region, Province and City where the sweetened
beverages are produced/removed.

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Guidelines and Instructions for BIR Form No. 2200-S (January 2018)

Items 14 & 14A Choose “Yes” if the taxpayer is availing of tax Item 23B Interest:
relief under Special Law or International Tax Treaty,
otherwise, choose “No”. Interest at the rate of twenty percent (20%) per annum, or
such higher rate as may be prescribed by rules and regulations,
Part II – Manner of Payment (Items 15 to 17) on any unpaid amount of tax from the date prescribed for the
payment until the amount is fully paid.
Indicate the manner of payment in paying this return
whether: Item 23C Compromise:

1. For payment of excise tax due on the actual volume of Penalty pursuant to existing/applicable revenue issuances.
sweetened beverages to be removed from the place of
production; and Items 23D to 26 Enter and/or calculate the requested
information as indicated in the return.
2. For prepayments, advance deposits or other similar
schemes in payment of excise tax on locally manufactured Signature Lines:
or produced sweetened beverages. The balance of
advanced payment or deposit of excise tax shall, in no case, When all the information required are complete, sign the
be utilized in payment of penalties. In the event that the return in the place indicated and provide the necessary details
balance is insufficient to cover the excise tax due, penalties (e.g. title of signatory and TIN). If the return is to be filed by
shall be computed and imposed on the difference. These an authorized representative, attach an authorization letter.
shall be computed from the date of removal when the
insufficiency shall be incurred. Return filed by an accredited tax agent on behalf of a
taxpayer shall bear the following information:
Part III –Payments and Application
A. For CPAs and others (individual practitioners and
Item 18 Excise Tax Due: Accomplish first Schedule 1 – members of GPPs);
Summary of Removals and Excise Tax Due on Sweetened 1. Taxpayer Identification Number (TIN); and
Beverages Chargeable Against Payment. Then transfer the 2. Certificate of Accreditation Number, Date of Issuance,
total amount of tax due (from the last line of Schedule 1) and Date of Expiry.
in this item.
B. For members of the Philippine Bar (individual
Items 19 to 22: Enter and/or calculate the requested practitioners, members of GPPs)
information as indicated in the return. 1. Taxpayer Identification Number (TIN); and
2. Attorney’s Roll Number or Accreditation Number, if
Penalties shall be imposed and collected any.
as part of the tax
Part IV Details of Payment (Items 27 to 30):
Item 23A Surcharge:
Enter the information required and then file the return to
A surcharge of twenty-five percent (25%) for each of the any AAB located within the territorial jurisdiction of the Revenue
following violations: District Office (RDO) where the taxpayer is registered. Refer to
www.bir.gov.ph for the applicable AAB or visit the local BIR Office.
1. Failure to file any return and pay the amount of tax or
installment due on or before the due date; Schedule 1 - Summary of Removals and Excise Tax Due on
Sweetened Beverages Chargeable Against Payment
2. Unless otherwise authorized by the Commissioner, filing a
return with a person or office other than those with whom Enter the required information, then calculate as indicated
it is required to be filed; in the return. The total tax due reflected on the last line of this
schedule shall be transferred to item 18 of Part III.
3. 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 REQUIRED ATTACHMENTS:
return is required to be filed on or before the due date;
1. For amended return, proof of the payment and the return
4. Failure to pay the deficiency tax within the time prescribed previously filed;
for its payment in the notice of assessment.
2. All returns filed by an authorized representative must
A surcharge of fifty percent (50%) of the tax or of the attach authorization letter.
deficiency tax shall be imposed in case of wilful neglect to file ENCS
the return within the prescribed period by the Tax Code and/or
by rules and regulations or in case a false or fraudulent return
is filed.
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