RMC No. 43-2017 — Announces the availability of the new versions of Update of Exemption of Employees Data Entry Module in the filing of BIR Form No. 2305 (Certificate of Update of Exemption and of Employer's and Employee's Information) and 2305 Batch File Validation Module Digest | Full Text | Annex A | Annex B | Annex C

REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL REVENUE RECORDS MGT.DIVISION

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE JUN 14: 20174 10:4D A.M.

RECEIVFD WMg

June 09,2017

REVENUE MEMORANDUM CIRCULAR NO. 43- 30/7

SUBJECT Availability of the New Versions of the Update of Exemption of

Employees (UEE) Data Entry Module in Filing of the BIR Form No. 2305 (Certificate of Update of Exemption and of Employers and Employee's Information) and 2305 Batch File Validation Module

TO All Internal Revenue Officials, Employees and Others Concerned.

This is to announce the availability of the updated versions of the UEE Data Entry Module

Memorandum Circular (RMC) No. 59-2015. and Batch File Validation Module in the filing of BIR Form No. 2305 in relation to Revenue

Updates in the new versions include the acceptance of Persons with Disability (PWD) pursuant to Republic Act (RA) No. 10754. The following work around procedures shall be followed to allow the data entry of a qualified PWD dependent as an additional exemption:

l. In the Part III - Additional Exemptions of BIR Form No. 2305, encode the name and

birthdate of the qualified PWD dependent: 2.Tick the Mark if PWD/Mentally/Physically Incapacitated" box; and 3. Click the save button after encoding all the required information.

Every employer should ascertain whether a PWD, regardless of age, being claimed as a dependent, is qualified by satisfying the following conditions:

a. Filipino citizen; b. within the fourth (4th) civil degree of consanguinity or affinity to the d.chiefly dependent upon and living with the taxpayer/benefactor C. not gainfully employed; and taxpayer/benefactor;

dependent) for which additional exemptions may be claimed by the taxpayer/benefactor shall not The total number of dependent (qualified dependent children and/or qualified PWD

exceed four (4).

In order to claim the PWD as qualified dependent, employees shall submit the following

thereafter or upon renewal of the PWD ID whichever comes first: documents to their employers, for the first year of claiming the exemption and three (3) years

a.Duly accomplished BIR Form No. 2305: b. Photocopy of PWD Identification Card issued by the Persons with Disability

Affairs Office (PDAO) or the City / Municipal Social Welfare and Development Office (C/MSWDO) of the place where the person with disability resides or the National Council on Disability Affairs (NCDA)

C. D. & Barangay Certification attesting to the fact that the PWD is living with the Sworn Declaration/Identification of Qualified Dependent PWD, Support and Medical Certificate attesting to disability issued by in accordance with the benefactor. Relationship (Annex A'); Implementing Rules and Regulations of R.A. 10754 (Annex B'); and Birth Certificate of PWD:

http://www.bir.gov.ph/index.php/downloadables.html. Pleasereferto AnnexC' for the Employers are advised to use the new versionsavailable at

restoring it to the new version. procedures in backing-up the data encoded in the old version of the UEE Data Entry Module and

publicity as possible. All internal revenue officers and employees are hereby enjoined to give this Circular a wide

1ecwye

Commissioner of Internal Revenue CAESAR R. DULAY

H-2 BUREAU OF INTERNAL REVENUE RECORDS MGT.DIVISION 10:4D AM. 007086

JUN 14. 20t7

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RECTIVED