RMC No. 42-2018 — 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

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

May 25, 2018

REVENUE MEMORANDUM CIRCULAR NO. 4 2- 20/8

SUBJECT Suspension of the Use 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 Fiie Validation Module

TO All Internal Revenue Officials, Employees and Others Concerned.

allowed personal and additional exemptions for an individual taxpayer, has been repealed by Section 12 of Republic Act (RA) No. 10963 otherwise known as the Tax Reform for Section 35 of the National Internal Revenue Code (NIRC) of 1997. as amended, which

No. 2305 - Certificate of Update of Exemption and of Employer's and Employee's Information dependents are no longer required to update their additional exemptions by filing the BIR Form Acceleration and Inclusion (TRAIN) Law effective January 1, 2018. Thus, taxpayers with

(UEE)/Batch File Validation Modules and the submission of report pursuant to Revenue Memorandum Circular (RMC) 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). This is to circularize the suspension of the use of Update of Exemption of Employees

give this Circular as wide publicity as possible. All internal revenue officials, employees and other concerned are hereby enjoined to

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H-2 BUREAU OF INTERNALREVENUE NNTTT MAY 21 4:50 PM. 52 iMAM Commissioner of Internal Revenue CAESAR R. DULAY 016910

RECORDS MGT.DIVISION 4