What Is BIR Form 2200-M? Excise Tax on Mineral Products Explained

BIR Form 2200-M is the Excise Tax Return for Mineral Products — the return that mine operators, quarry permittees, and mineral processors file to declare and pay the excise tax on coal, coke, nonmetallic minerals, and metallic minerals under Section 151 of the National Internal Revenue Code (NIRC). The tax is computed either as a fixed peso amount per metric ton (coal and coke) or as a percentage of the market value of the gross output (nonmetallic and metallic minerals), and it becomes due before the product leaves the mine or quarry site.

Who must file BIR Form 2200-M #

BIR Form 2200-M is filed by anyone who extracts, produces, or processes taxable mineral products in the Philippines — not just large mining corporations. Section 151 of the NIRC, Chapter VII (Excise Tax on Mineral Products), Title VI, as amended by Executive Order No. 273 and Republic Act No. 7729, imposes the excise tax and identifies who bears it: every lessee, concessionaire, owner, or operator of a mine; every producer or manufacturer of mineral products; and every licensee or permittee of a quarry, whether that person or entity is natural or juridical.

This reaches several distinct roles in the mineral supply chain:

• Mine operators and concessionaires extracting coal, metallic ores, or other mineral products from land they hold under lease or concession.
• Quarry licensees and permittees removing sand, gravel, limestone, or other nonmetallic quarry resources.
• Processors and manufacturers of mineral products who convert raw extracted material into a taxable mineral product.
• Importers of mineral products, who pay the tax based on the value the Bureau of Customs uses for tariff purposes rather than a locally computed gross output value.

Because liability attaches at the point of extraction or removal rather than at sale, a mining or quarrying operation incurs the excise tax obligation even before it has invoiced a buyer for the material.

How the excise tax is computed #

The applicable rate depends entirely on the classification of the mineral product, not on who mined it or where it will end up — coal and coke carry a fixed per-ton charge, while nonmetallic and metallic minerals are taxed as a percentage of value. Section 151 of the NIRC, as amended by the TRAIN Law (Republic Act No. 10963) and implemented through Revenue Regulations No. 1-2018, sets out the current rate structure:

These current rates replaced lower figures that applied before the TRAIN Law: coal and coke were taxed at a flat ₱10.00 per metric ton, and nonmetallic minerals at 2% of gross output value, under the earlier Republic Act No. 7729 amendment to Section 151. A filer relying on older reference material that still cites the ₱10.00 or 2% figures is working from a superseded rate.

For locally extracted or produced minerals, “gross output” is a defined term rather than an informal estimate. Section 151 of the National Internal Revenue Code provides that gross output means:

“the actual market value of minerals or mineral products from each mine or mineral land operated as a separate entity, without any deduction for mining, processing, refining, transporting, handling, marketing or any other expenses.”

For imported mineral products, the tax base shifts: it is the value the Bureau of Customs uses in determining tariff and customs duties, net of excise tax and value-added tax, rather than a locally computed gross output figure.

Worked example. A quarry permittee, “Batong Buhay Aggregates,” removes 5,000 metric tons of crushed limestone in a given month, with an actual market value of ₱800 per metric ton at the time of removal (a nonmetallic quarry resource). The excise tax due is 4% of the total gross output value: 5,000 MT × ₱800 = ₱4,000,000 gross output, multiplied by 4% = ₱160,000 in excise tax for that removal, reported and paid through BIR Form 2200-M before the limestone leaves the quarry site.

When and where the tax is paid #

Excise tax on mineral products follows the same “before removal” principle that governs other locally produced excisable goods under the NIRC: the tax is due before the product leaves the place of extraction, not at the time of sale or on a fixed monthly calendar date. This makes BIR Form 2200-M a transaction-triggered filing rather than a periodic one — a mining or quarrying operation files and pays each time it removes a taxable quantity of mineral product from the mine or quarry, rather than filing once per month regardless of activity.

The form itself has gone through revisions. Revenue Memorandum Circular No. 84-2023 announced the availability of a revised BIR Form No. 2200-M [January 2018 (ENCS) v2], which changed the column headers of Schedule 1 — “Summary of Removals and Excise Tax Due on Mineral Products Chargeable Against Payment” — to better capture removal and payment detail. At the time that circular was issued, the revised paper form was available for download from the BIR website, while eFPS and offline eBIRForms filers continued using the earlier October 2002 (ENCS) version of the form pending system updates; filers should confirm the current version accepted in eFPS/eBIRForms against the latest BIR issuance before submitting.

Filers should also keep in mind that excise tax on mineral products is separate from, and paid in addition to, any income tax, VAT, or local government mining fees that apply to the same operation — BIR Form 2200-M addresses only the NIRC Section 151 excise liability.

How BIR Form 2200-M differs from the BIR’s other excise forms #

BIR Form 2200-M is one of several excise tax return types the BIR prescribes, and what sets it apart from its siblings is both the class of goods it covers and the event that triggers the tax. Where BIR Form 2200-A covers alcohol, 2200-T covers tobacco, 2200-P covers petroleum products, 2200-AN covers automobiles and non-essential goods, 2200-S covers sweetened beverages, and 2200-C covers cosmetic procedures, BIR Form 2200-M is reserved specifically for coal, coke, nonmetallic minerals and quarry resources, and metallic minerals.

The trigger event also differs from most of its sibling forms: manufactured excisable goods such as sweetened beverages or automobiles are typically taxed at removal from the factory or point of sale, but mineral products are taxed at removal from the mine, quarry, or extraction site — closer to the resource itself than to a finished, packaged product. See the six BIR excise tax return types compared for a side-by-side look at coverage and rates across all six forms, and the BIR Form 2200-S deep dive on sweetened beverage excise tax for how a manufacturing-based excise return is structured in contrast to BIR Form 2200-M’s extraction-based approach.

Frequently asked questions #

What is BIR Form 2200-M? #

BIR Form 2200-M is the Excise Tax Return for Mineral Products that mine operators, quarry permittees, and processors of coal, coke, nonmetallic minerals, and metallic minerals file with the BIR to declare and pay the excise tax due under Section 151 of the National Internal Revenue Code before the mineral product is removed from the mine, quarry, or place of production.

How much is the excise tax on coal and coke? #

Coal and coke are taxed at a fixed rate per metric ton under Section 151 of the NIRC as amended by the TRAIN Law (Republic Act No. 10963), which phased the rate up from ₱50.00 per metric ton in 2018, to ₱100.00 per metric ton in 2019, to ₱150.00 per metric ton starting January 1, 2020, and every year after — replacing the earlier flat ₱10.00 per metric ton rate that applied before the TRAIN Law took effect.

How is the excise tax on nonmetallic minerals and quarry resources computed? #

Nonmetallic minerals and quarry resources are taxed at 4% of the actual market value of the gross output at the time of removal for locally extracted or produced material, or at the value the Bureau of Customs uses to compute tariff and customs duties, net of excise tax and value-added tax, for imported material. This 4% rate, set by the TRAIN Law, replaced the earlier 2% rate that applied under Republic Act No. 7729.

Who is liable to file and pay under BIR Form 2200-M? #

Section 151 of the NIRC makes every lessee, concessionaire, owner, or operator of a mine, plus every producer or manufacturer of mineral products, and every licensee or permittee of a quarry, liable for the excise tax on mineral products, whether the entity is a natural or juridical person. The tax is filed and paid before the mineral product is removed from the locality where it was mined, extracted, or quarried.

How does BIR Form 2200-M differ from the BIR’s other excise tax returns? #

BIR Form 2200-M covers mineral products specifically — coal, coke, nonmetallic minerals, and metallic minerals — and is triggered by removal from the mine or quarry site, while sibling forms in the 2200 series cover different excisable goods: BIR Form 2200-A for alcohol, 2200-T for tobacco, 2200-P for petroleum, 2200-AN for automobiles and non-essential goods, 2200-S for sweetened beverages, and 2200-C for cosmetic procedures, each with its own coverage and rate structure under a different NIRC provision.

Summary #

BIR Form 2200-M is the return through which the excise tax on mineral products under NIRC Section 151 actually gets declared and paid: ₱150.00 per metric ton for coal and coke (up from ₱10.00 before the TRAIN Law), and 4% of the actual market value of the gross output at the time of removal for nonmetallic minerals, quarry resources, and metallic minerals alike (up from 2% for nonmetallic minerals before the TRAIN Law). Liability sits with mine operators, concessionaires, quarry licensees, and mineral processors, and — unlike most BIR returns tied to a fixed monthly or quarterly deadline — the tax is due before the product ever leaves the mine or quarry. An operation working from an older rate sheet or an outdated form version should verify both the current Section 151 rates and the latest BIR Form 2200-M revision before its next filing, since underpaying based on a superseded rate exposes the filer to a deficiency assessment.