REVENUE MEMORANDUM CIRCULAR NO. 42-2018 issued on May 25, 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 as well as the submission of report pursuant to Revenue Memorandum Circular No. 59- 2015.

       Change of civil status and Employee’s Information shall now be done manually using BIR Form No. 1905 (Application for Registration Information Update).