Mandatory eFiling by employers of employee personal exemption updates (Revenue Memorandum Circular No. 59-2015)
Employers shall be responsible for electronic filing of the tax exemption updates of their employees using BIR Form 2305. With this requirement, no employees should visit the RDOs to file the update form.
The Form is used for the following:
1. Updating of employee’s additional exemption for dependents
2. Change of status
3. Execution of the previously executed Waiver
Procedures
a. Employee submits BIR Form 2305 to employer with required documents
b. Employer electronically files the return using any of the following formats:
1. Microsoft Excel CSV Format
2. Taxpayer’s own extract program; or
3. BIR’s UEE Data Entry Module
Employer shall generate a monthly CSV file report and submit this via email to BIRFORM_2305@bir.gov.ph following the procedures in the Job Aids (Annex A or B) and Process Flows (Annex C or D). The UEE Data Entry Module and 2305 Batch File Validation Module are available at www.bir.gov.ph/index.php/downloadables.html.
c. Employer submits to the RDO before the 10th of the following month:
1. Accomplished and signed BIR Form 2305 with supporting documents
2. Systems-generated email notification of electronically filed Form 2305
3. Printed Alphalist of Employees and Information Update (Alpha_1_) (Annex F)
Reports with invalid errors or invalid file are considered not filed.
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