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RMC No. 42-2017: Circularizes the revised BIR Form No. 2305 (Certificate of Update of Exemption, and of Employer and Employee’s Information) April 2017 ENCS

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Summary

RMC No. 42-2017 prescribes the revised BIR Form No. 2305 (Certificate of Update of Exemption, and of Employer and Employee’s Information), April 2017 ENCS.

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Key points

  1. PWD added. The revised form now includes a Person with Disability (PWD) as an additional exemption or dependent of a benefactor. This follows Revenue Regulations No. 5-2017, which implements Republic Act No. 10754.

Who is affected

  • Benefactors claiming a PWD as additional exemption or dependent

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (1)

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CitesRR No. 5-2017

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.