RMC No. 59-2015: Announces the availability of Update of Exemption of Employees Data Entry Module in the filing of BIR Form No. 2305 (Certificate of Update of Exemption and of Employers and Employees’ Information) and 2305 Batch File Validation Module

Summary

RMC No. 59-2015 announces the Update of Exemption of Employees (UEE) Data Entry Module and the 2305 Batch File Validation Module for filing BIR Form No. 2305, which is now filed electronically through the employer.

Key points

1. Uses of the module. The modules are used for updating an employee’s additional exemption for dependents, change of status, and executing the Waiver to Claim the Additional Exemption by the husband or revoking a previously executed waiver.
2. Filing through the employer. No employee visits the RDOs or Large Taxpayers Divisions to file BIR Form No. 2305. Filing goes through the employer, electronically, in the prescribed format. The options are Option 1, Microsoft Excel CSV format; Option 2, the taxpayer’s own extract program; or Option 3, the BIR’s UEE Data Entry Module.
3. Batch validation and transmittal. Options 1 and 2 require the 2305 Batch File Validation Module, available at www.bir.gov.ph/index.php/downloadables.html, together with the UEE Data Entry Module. Employers generate a monthly CSV file report and email it to BIRFORM_2305@bir.gov.ph, and reports with invalid errors or an invalid file count as non-filing of BIR Form No. 2305.
4. Supporting documents. Employees give the accomplished form with the documentary requirements to the employer, who validates completeness. The employer submits to the BIR the form signed by both, with the documents (for example a NSO Certified Birth Certificate or Marriage Contract, Waiver to Claim Additional Exemption, Medical Certificate if incapacitated). It also submits the system-generated email notification and the printed Alphalist of Employees and Information Update (Alpha_1) report for the month.
5. Where to submit. Non-large taxpayer-employers submit to the RDO having jurisdiction over the employer’s office where the employee reports for work. Large taxpayer-employers submit to the Large Taxpayers Assistance Division, Excise Large Taxpayers Regulatory Division or Large Taxpayers Division having jurisdiction over the Head Office.

Who is affected

• Employers
• Employees filing BIR Form No. 2305
• Large taxpayer-employers and non-large taxpayer-employers

Deadlines and effectivity

• Supporting documents: on or before the 10th day of the following month

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