RMC No. 42-2018: Suspends the use of the Update of Exemption of Employees (UEE) Data Entry Module in the filing of BIR Form No. 2305 (Certificate of Update of Exemption and of Employers and Employee’s Information) and 2305 Batch File Validation Module

Summary

RMC No. 42-2018 suspends the Update of Exemption of Employees (UEE) Data Entry Module for BIR Form No. 2305 and the 2305 Batch File Validation Module.

Key points

1. Suspension. Use of the UEE Data Entry Module and the 2305 Batch File Validation Module is suspended, together with the report submission required by Revenue Memorandum Circular No. 59-2015.
2. Replacement process. Changes in civil status and Employee’s Information are now made manually using BIR Form No. 1905 (Application for Registration Information Update).

Who is affected

• Employers and employees updating exemption and employee information

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