REVENUE MEMORANDUM CIRCULAR NO. 59-2015 issued on September 17, 2015 announces the availability 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, which shall be used for the following:

1. 1. 1. 1. Updating of Employee’s Additional Exemption for Dependents;
         2. Change of Status; and
         3. Execution of the “Waiver to Claim the Additional Exemption” by the husband; or revocation of the previously executed “Waiver to Claim the Additional Exemption by the Husband”.

     No employee shall visit the Revenue District Offices (RDOs)/Large Taxpayers Divisions (LTDs) in filing BIR Form No. 2305. The filing of the said form shall be coursed through the employer and shall be electronically filed containing all the required information in the prescribed electronic format using any of the following:

Option 1 –      Microsoft Excel CSV format;
Option 2 –      Taxpayer’s own extract program; or
Option 3 –      BIR’s UEE Data Entry Module.

     For those who will be using Option 1 or Option 2, they are required to use the 2305 Batch File Validation Module, which is available at www.bir.gov.ph/index.php/downloadables.html, together with the UEE Data Entry Module.
     Employers shall generate a monthly Comma-Separated Values (CSV) file report using the UEE Data Entry Module or the prescribed file structure using Option 1 or Option 2 and transmit the same via email to BIRFORM_2305@bir.gov.ph following the procedures in the Job Aids and Process Flows. Reports submitted with invalid errors or invalid file are considered as non-filing of BIR Form No. 2305.
      Employees shall submit the accomplished BIR Form No. 2305, together with the required documentary requirements, to their employer. The employer shall then validate and ensure completeness of documents and shall submit to the BIR the following supporting documents on or before the 10^th day of the following month:

1. 1. 1. 1. Accomplished BIR Form No. 2305 signed by both the employee and the employer, together with the complete documentary requirements (e.g. NSO Certified Birth Certificate/Marriage Contract, Waiver to Claim Additional Exemption, Medical Certificate, if physically/mentally incapacitated);
         2. Systems-generated email notification of electronically-filed BIR Form 2305; and
         3. Printed Alphalist of Employees and Information Update (Alpha_1) report listing the names of those with changes for the month only generated from the data entry module or printed excel file following the prescribed layout.
            
            

     Non-large taxpayer-employers shall submit the supporting documents to the RDO having jurisdiction over the place of office of the employer where the employee is expected to report for work. Large taxpayer-employers shall submit the supporting documents to the Large Taxpayers Assistance Division/Excise Large Taxpayers Regulatory Division/Large Taxpayers Division having jurisdiction over the Head Office of the large taxpayer-employer.