BIR Form 2200-C: The 5% Excise Tax on Invasive Cosmetic Procedures

BIR Form 2200-C reports a 5% excise tax on invasive cosmetic procedures performed purely for aesthetic purposes — a TRAIN Law tax under NIRC Section 150-A, implemented by Revenue Regulations (RR) No. 2-2019, that hospitals, clinics, and cosmetic surgery providers file monthly on the gross receipts from qualifying procedures.

This guide covers what counts as a taxable invasive cosmetic procedure, which procedures are exempt, the filing deadline, and a worked clinic example. For the excise tax return family it belongs to, see BIR Excise Tax Returns Compared.

What counts as a taxable invasive cosmetic procedure? #

The tax applies to invasive cosmetic procedures, surgeries, and body enhancements performed solely to improve, alter, or enhance a patient’s appearance, where the procedure does not meaningfully treat, prevent, or address any actual medical condition. NIRC Section 150-A, added by the TRAIN Law (Republic Act No. 10963), created this excise tax specifically to distinguish medically necessary procedures — which remain untaxed under this provision — from elective cosmetic work performed for appearance alone.

RR No. 2-2019, the implementing regulation, sets the rate at 5% of the gross receipts derived from the procedure or service, computed net of the excise tax itself and net of VAT, and requires the hospital, clinic, or other provider performing the procedure to file and remit the tax — not the patient directly.

Which procedures are exempt? #

Procedures that correct a real deformity, injury, or disease, or that are covered by PhilHealth, fall outside this excise tax entirely — the exemption exists precisely to keep reconstructive and medically necessary work untaxed while still capturing purely elective cosmetic work. RR No. 2-2019’s exemption language, as it appears in tax practitioner summaries of the regulation, covers procedures:

necessary to ameliorate a deformity arising from, or directly related to, a congenital or developmental defect or abnormality, a personal injury resulting from an accident or trauma, or disfiguring disease, tumor, virus, or infection

A provider offering both elective and reconstructive procedures needs to classify each case correctly rather than applying a blanket rate (or blanket exemption) across its full patient list.

When and how is BIR Form 2200-C filed? #

BIR Form 2200-C is filed monthly, together with a Monthly Summary of Cosmetic Procedures Performed, within 10 days after the close of the month. This monthly cadence — shorter than the quarterly rhythm of many other BIR returns — means a clinic or hospital offering covered procedures needs a routine for tallying qualifying procedures and their gross receipts every month, not just at quarter-end, to avoid a late-filing surcharge on a tax that’s easy to overlook precisely because it’s excise, not VAT or income tax.

Worked example: a clinic’s monthly cosmetic surgery receipts #

A clinic with ₱800,000 in gross receipts from purely elective procedures in a month owes ₱40,000 in excise tax, while receipts from a reconstructive case in the same month are excluded entirely.

A cosmetic surgery clinic performs several procedures in one month:

The clinic files BIR Form 2200-C reporting ₱40,000 in excise tax due on the elective procedures, excludes the reconstructive case’s receipts entirely from the excise tax base, and attaches its Monthly Summary of Cosmetic Procedures Performed documenting both categories — all within 10 days of month-end.

Frequently asked questions #

What is BIR Form 2200-C? #

BIR Form 2200-C is the excise tax return for invasive cosmetic procedures, surgeries, and body enhancements performed solely for aesthetic purposes, filed monthly under Revenue Regulations No. 2-2019.

What is the excise tax rate on cosmetic procedures? #

The rate is 5% of the gross receipts derived from the procedure, net of the excise tax itself and VAT, under NIRC Section 150-A and RR No. 2-2019.

Which procedures are exempt from this excise tax? #

Procedures necessary to ameliorate a deformity from a congenital defect, an accident injury, or a disfiguring disease are exempt, as are procedures covered by PhilHealth and non-invasive cosmetic procedures generally.

When is BIR Form 2200-C due? #

BIR Form 2200-C is filed monthly, together with a Monthly Summary of Cosmetic Procedures Performed, within 10 days following the close of the month.

Does the excise tax apply to non-invasive treatments like facials or laser hair removal? #

No. RR No. 2-2019 targets invasive cosmetic procedures, surgeries, and body enhancements — non-invasive treatments fall outside this excise tax’s scope.

Summary #

Purely aesthetic invasive cosmetic procedures carry a 5% excise tax on gross receipts under NIRC Section 150-A and RR No. 2-2019, reported monthly on BIR Form 2200-C, while reconstructive, injury-related, and PhilHealth-covered procedures stay exempt. See BIR Excise Tax Returns Compared and What Is Excise Tax in the Philippines? for the broader excise tax framework.