REVENUE MEMORANDUM CIRCULAR NO. 42-2017 issued on June 14, 2017 prescribes the revised BIR Form No. 2305 (Certificate of Update of Exemption, and of Employer and Employee’s Information) April 2017 ENCS, which now includes Person with Disability (PWD) as an additional exemption/dependent of a benefactor, pursuant to Revenue Regulations No. 5- 2017 implementing Republic Act No. 10754.