Advisory Dedicated Email
Advisory Dedicated Email
Advisory Dedicated Email
DEPARTMENT OF FINANCE
BURTAU OF INTERNAL REVENUE
MEMORANDUfu{
For DCIR - OPERATIONS GROUP
ALL REGIONAL DIRECTORS
ALL REVENUE DISTRICT OFFICERS
ALL REVENUE DATA CENTER }IEADS
ALI- OTHERS CONCERNED
From
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TERESITA M. DIZON
OIC - Assisrfnr Commissioner
Large Taxpayers Service
CC CAESAR R. DULAY
Commissioner of Intertrai Revenue
In line with the implementaticn of Republic Act No. 10963, otherwise knou,n as the Tar: Reform
for Acceieration and lr-rciusion (TRAfN) Act specifically Sections 46 and 47 thereol, goveming
excise tax on Non-Essentiai Services (invasive Cosrnetic Procedures) and Sweetened Beverages
under Sections 150-A and 150'1]" Chapter VI Title Vi of the National Internal Revenue Code
0,llRC), as amended.
Atiachments to Excise Tax Retum (tslR FORM NO. 2200-3) fbr Sweetened Beverages
specifically l-iquidation of Excise Tax Deposit and Applicaticn rvith summary of transactions ol'
Excise Tax Removal Declaration shall be sent through the specific email address:
sb. atta ch rn en t@bi r. gov. p h
Fufther, Summary of invasive Cosmetic Procedures Perfbrmed which form part of the Excise Tax
Return (BIR FORM NO. 1620-XC) for Invasive Cosmetic Procedures shall be sent through the
specific email address: xcp.attachment@bir.gov.ph
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