2016 Q U A L I T Y A S S U R A N C E B U L L E T I N SECURITIES AND EXCHANGE COMMISSION (SEC) BUREAU OF INTERNAL REVENUE (BIR) Revenue Memorandum Circulars RMC No. 42-2017. Circularizing the Revised BIR Form No. 2305 (Cerficate of Update of Exempon, and of Employer and Employee’s Informaon) April 2017 ENCS. RMC No. 43-2017. Availability of the New Versions of the Update of Exempon of Employees (UEE) Data Entry Module of Filing of the BIR Form No. 2305 (Cerficate of Update of Exempon and of Employers and Employees Informaon) and 2305 Batch File Validaon Module. Announcement BIR Data Base Clean Up JUN 2017 Noces SEC Satellite Offices in Metro Manila Revocaon of Cerficate of Registraon—Order of Revocaon
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DEC.
2016 Q U A L I T Y A S S U R A N C E B U L L E T I N
SECURITIES AND EXCHANGE COMMISSION (SEC) BUREAU OF INTERNAL REVENUE (BIR)
Revenue Memorandum Circulars
RMC No. 42-2017. Circularizing the Revised BIR Form
No. 2305 (Certificate of Update of Exemption, and of
Employer and Employee’s Information) April 2017
ENCS.
RMC No. 43-2017. Availability of the New Versions of
the Update of Exemption of Employees (UEE) Data
Entry Module of Filing of the BIR Form No. 2305
(Certificate of Update of Exemption and of Employers
and Employees Information) and 2305 Batch File
Validation Module.
Announcement
BIR Data Base Clean Up
JUN
2017
Notices
SEC Satellite Offices in Metro Manila
Revocation of Certificate of Registration—Order of
Revocation
Issue 2017-6 Page 2
This Circular is issued to prescribe the revised BIR Form No. 2305 (Certificate of Update of Exemption, and of Employer and Employee’s Information) April 2017 ENCS to reflect the provision of Revenue Regulations (RR) No. 5-2017 implementing Republic Act No. 10754, entitled “An Act Expanding the Benefits and Privileges of Person with Disability (PWD)’ relative to the tax privileges of person with disability.
The revised BIR Form No. 2305, attached as Annex
“A”, will be used by individuals to update their civil status, additional exemption which now includes PWD as an additional exemption/dependent of a benefactor, if applicable, and employer’s information.
Circularizing the Revised BIR Form No. 2305
(Certificate of Update of Exemption, and of Employer
and Employee’s Information) April 2017 ENCS.
Availability of the New Versions of the Update of
Exemption of Employees (UEE) Data Entry Module of
Filing of the BIR Form No. 2305 (Certificate of Update of
Exemption and of Employers and Employees
Information) and 2305 Batch File Validation Module.
Revenue Memorandum Circular No. 43-2017 issued
on June, announces the availability of the new versions of the
Update of Exemption of Employees (UEE) Data Entry Module
of Filing of the BIR Form No. 2305 (Certificate of Update of
Exemption and of Employers and Employees Information) and
2305 Batch File Validation Module.
Updates in the new versions allow the date entry of a
qualified Person with Disability (PWD) dependent as an
additional exemption pursuant to Republic Act (RA) No.
10754.
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 taxpayer/ benefactor; C. Not gainfully employed; D. Chiefly dependent upon and living with the taxpayer/benefactor. The total number of dependent (qualified dependent children and/or qualified PWD dependent) for which additional exemptions may be claimed by the taxpayer/benefactor shall not exceed four (4). To claim the PWD as qualified dependent, employees shall submit the following documents to their employers, for the first year of claiming the exemption and three (3) years thereafter or upon renewal of the PWD Identification Card (ID), whichever comes first: A. Duly accomplished BIR Form No. 2305; B. Photocopy of PWD ID issued by the Persons with Disability Affairs Office or the City/Municipal Social Welfare and Development Office of the place where the person with disability resides or the National Council on Disability Affairs; C. Sworn Declaration or Identification of Qualified Dependent PWD, Support and Relationship; D. Birth Certificate of PWD; E. Medical Certificate attesting disability issued by in accordance with the Implementing Rules and Regulations of RA No. 17054; F. Barangay Certification attesting the fact that the PWD is living with the benefactor. Employers are advised to use the new versions of the said module, which are available at http://www.bir.gov.ph/index.php/downloadables.html.
Issue 2017-6 Page 3
A. For Non-Individual: (Corporation/Partnerships/Others)
1. Contact Method - email address
2. SEC Registration
3. Contact Person and TIN of the Contact Person
4. Line of Business/PSIC
5. Business Address (Complete)
B. For Individual: (Single Proprietor/Professional)
1. Name of Father
2. Name of Mother
3. Place and Date of Birth
4. Contact Method - email address
5. DTI - Business/ PSIC
6. Line of Business/ PSIC
7. Business Address (Complete)
BIR Data Base Clean Up
Revenue Region No. 8 - Makati City will conduct a Clean Up on its Data Base for all Individual & Non Individual Registrants. Please accomplish BIR Form No. 1901 - For Self-Employed and Mixed Income Individuals, Estates/Trust or BIR Form 1903 - For Corporations/Partnerships (Taxable/Non-Taxable) and submit the same to the Revenue District Office where you are registered on or before July 31, 2017. The following mandatory information are needed:
Issue 2017-6 Page 4
SEC Satellite Offices in Metro Manila
In furtherance of the Securities and Exchange Commission’s dedication to ease the doing of business in the
Philippines, the Commission opened-up Satellite Offices in various locations on Metro Manila that the parties may visit in
order to avail of the services offered by the Commission.
SATELLITE OFFICES
QUEZON CITY
Ali Mall Cubao 2nd Level, Government Center, Ali Mall, Araneta
Center, General Romulo Avenue Cubao Quezon
City, Metro Manila.
364-2679 10:00 a.m to 6:00 p.m
Mondays-Fridays
SM North Edsa Express Center, Lower Ground, The Annex, SM
City, North Edsa, Quezon City, Metro Manila
372-6229 10:00 a.m to 6:00 p.m
Mondays-Fridays
MANDALUYONG
Robisons Galleria Level 4, West Wing, Robinsons Lingkod Pinoy Cen-
ter, Ortigas Avenue, Ortigas Center, Mandaluyong,
Metro Manila
696-9493 10:00 a.m to 6:00 p.m
Mondays-Fridays
MANILA
SM City Manila 5th Floor, Government Service Express Center SM