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

June 9, 2017 REVENUE MEMORANDUM CIRCULAR NO. 043-17 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 and Batch File Validation Module in the filing of BIR Form No. 2305 in relation to Revenue Memorandum Circular (RMC) No. 59-2015. 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: 1. 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 taxpayer/benefactor; c. not gainfully employed; and 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). In order 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 ID whichever comes first: 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. Sworn Declaration/Identification of Qualified Dependent PWD, Support and Relationship (Annex 'A'); d. Birth Certificate of PWD; e. Medical Certificate attesting to disability issued by in accordance with the Implementing Rules and Regulations of R.A. 10754 (Annex 'B'); and f. Barangay Certification attesting to the fact that the PWD is living with the benefactor. Employers are advised to use the new versions available at http://www.bir.gov.ph/index.php/downloadables.html. Please refer to Annex 'C' for the procedures in backing-up the data encoded in the old version of the UEE Data Entry Module and restoring it to the new version. All internal revenue officers and employees are hereby enjoined to give this Circular a wide publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A REPUBLIC OF THE PHILIPPINES ) CITY OF _____________________ ) S.S. Sworn Declaration/Identification of Qualified Dependent PWD, Support and Relationship (Pursuant to R.A. 10754, for Purposes of Claim for Additional Exemption) I, MR./MS. _____________________________, a Filipino citizen, of legal age, [single/married] and presently residing at _______________________________________, and with Taxpayer Identification No. (TIN) ______________________ do hereby declare under oath that: 1. I am the benefactor of the following person/s with disability (PWD/s) named hereunder who shall be considered as my dependent/s under Section 35 (b) of the NIRC of 1997, as amended: NAME (LN, FN, MN) PWD ID NO. RELATIONSHIP TO PWD 1. 2. 3. 4. 2. [He]/[she]/[they] is/are a Filipino Citizen/s, not gainfully employed, actually living with me and chiefly dependent upon me for support (Please underline) ; 3. [He]/[she]/[they] is/are my relative/s or member/s of my family within the fourth (4th) civil degree by [consanguinity]/[affinity] (Please underline) ; It is hereby understood that "relative" or "family member" within the 4th civil degree either of consanguinity or affinity refers to the following : Consanguinity (includes individuals related by blood) Affinity (includes the spouse and individuals related to the spouse by blood) 1st Degree 2nd Degree 3rd Degree 4th Degree 1st Degree 2nd Degree 3rd Degree 4th Degree Father/Mother Brother/Sister Uncle/Aunt First Cousin Father/Mother-in-law Brother/Sister-in-law First cousin-in-law Great-First cousin-in-law Son/Daughter Grandfather/ Grandmother Nephew/Niece Grandniece/ nephew Son-in-law/Daughter-in-law Grandparent-in-law Uncle/Aunt-in-law Great-Uncle/Aunt-in-law Grandchild Great-Grand Father/Mother Great-Uncle/Great-Aunt Grandchild-in-law Nephew/Niece-in-law Grand Nephew/Niece-in-law Great-Grandchild Great-Great-Grandparent Great-Grandparent-in-law Great-Great-Grandparent-in-law Great-Great-Grandchild Great-Grandchild-in-law Great-Great-Grandchild-in-law 4. This document has been accomplished by me, and is a true, correct and complete statement for the purpose of claiming the aforementioned PWDs additional exemption pursuant to R.A. 10754 and Section 35 (b) of the NIRC of 1997, as amended, subject to applicable laws and applicable rules and regulations; and 5. I authorize the Commissioner of Internal Revenue or his authorized representative to verify/validate the contents stated therein. I trust that this information shall remain confidential. Signed at ________________________, this __________________ of 20____. ____________________________ (Signature over printed name) SUBSCRIBED AND SWORN TO BEFORE ME, a Notary Public for and in ______________, the affiant personally appeared and exhibited to me his/her proof identification ______________. Doc. No. ______ Page No. ______ Book No. ______ Series of ______ ANNEX B Logo of Medical Hospital, Clinic or Office Certification on Disability This is to certify that ________________________________ (name) , resident of, _________________________________________________________________________ (house no., sitio/purok, barangay, town/district, city/municipality) , of the province of (________________), in the region of (__________), had voluntarily submitted herself/himself to this facility/clinic/office with regard to the nature of disability due to the functional limitation currently experienced by the herein patient. Based on the personal interview and medical assessment conducted by herein physician, the patient has _____________ (diagnosis) accompanied by ___________________ (describe the health condition) which results to difficulty in ( e.g. , walking, seeing) and therefore considered as person with ___________________ (mention the type of disability) as classified by the Department of Health Administrative Order No. 2009-011. This certification is issued _______________ (date) at ______________________ (place) in compliance with the requirement for the purpose of claiming the aforementioned PWD as an additional exemption pursuant to Republic Act (RA) No. 10754 and Sec. 35 (b) of the National Internal Revenue Code (NIRC) of 1997, as amended, subject to applicable laws, rules and regulations. Signed __________________________________________________ SIGNATURE OVER PRINTED NAME OF PHYSICIAN License Number ANNEX C Guidelines and Instructions in the Use of the New Version of the UEE Data Entry Module A. Backing-up the database (encoded employees) 1. Log-in using the old version of the UEE Data Entry Module. 2. Click button. A popup screen will appear indicating that the database has been successfully backed up. B. Restoring the database to the new version of UEE Data Entry Module 1. Download the new version of the UEE Data Entry Module and create new user to log-in. 2. Once logged-in, click button and a popup screen will appear confirming the request. 3. Click <Yes> and locate the backup database file to be restored. 4. A confirmation message will appear confirming that the file has been restored. 5. n Click the update record button to check if the records were successfully restored. n Note from the Publisher: Written as "7" in the original document.