Availability of the Update of Exemption of Employees Data Entry Module in Filing of BIR Form No. 2305

September 17, 2015 REVENUE MEMORANDUM CIRCULAR NO. 059-15 SUBJECT : Availability of the Update of Exemption of Employees (UEE) Data Entry Module in Filing of the Bureau of Internal Revenue (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 I. Purpose In relation to RR 7-2012, this Circular is being issued to circularize the availability of Update of Exemption of Employees (UEE) (BIR Form No. 2305) Data Entry Module and 2305 Batch File Validation Module which shall be used for the following: 1. Updating of Employee's Additional Exemption for Dependents; 2. Change of Status; and 3. Execution of the "Waiver to Claim the Additional Exemption" by the husband; or revocation of the previously executed "Waiver to Claim the Additional Exemption by the Husband". II. Definition of Terms The following terms are defined as: UEE Data Entry Module This is a data entry module where the employer inputs all the registration updates of exemptions of its employees one by one with validation before sending electronically to the BIR. 2305 Batch File Validation Module This is a validation module of BIR Form 2305 for the CSV file generated by the employer using their own extract program. III. Filing of BIR Form No. 2305 No employees shall visit the Revenue District Offices (RDOs)/Large Taxpayers Divisions (LTDs) in filing of BIR Form No. 2305. The filing of BIR Form No. 2305 shall be coursed through the employer and shall be electronically filed containing all the required information in the prescribed electronic format using any of the following: Option 1 Microsoft Excel CSV format; Option 2 Taxpayer's own extract program; or Option 3 BIR's UEE Data Entry Module. For those who will be using Option 1 or Option 2 are required to use the 2305 Batch File Validation Module. The UEE Data Entry Module and 2305 Batch File Validation Module are available at www.bir.gov.ph/index.php/downloadables.html. IV. Submission of Report Employers shall generate a monthly CSV file report using the UEE Data Entry Module or the prescribed file structure (Annex B) using Option 1 or Option 2 and transmit via email to [emailprotected] following the procedures in the Job Aids (Annexes A or B) and Process Flows (Annex C or D) . Those reports submitted with invalid errors or invalid file are considered as non-filing of BIR Form No. 2305. V. Submission of Supporting Documents Employees shall submit the accomplished BIR Form No. 2305 together with the required documentary requirements to their employer. Employer shall then validate and ensure completeness of documents and shall submit the following supporting documents on or before the 10th day of the following month : 1. Accomplished BIR Form No. 2305 signed by both the employee and the employer together with the complete documentary requirements ( e.g. , NSO Certified Birth Certificate/Marriage Contract, Waiver to Claim Additional Exemption, Medical Certificate, if physically/mentally incapacitated); 2. Systems-generated email notification (Annex E) of electronically filed BIR Form No. 2305; and 3. Printed Alphalist of Employees and Information Update (Alpha_1) (Annex F) report Listing the Names of those with changes for the month only generated from the data entry module or printed excel file following the layout of Annex F. VI. Venue of Submission Non-Large Taxpayer-Employers shall submit the supporting documents to the RDO having jurisdiction over the place of office of the employer where the employee is expected to report for work. Large Taxpayer-Employers shall submit the supporting documents to the Large Taxpayers Assistance Division (LTAD), Excise Large Taxpayers Regulatory Division (ELTRD), Large Taxpayers Division (LTD-Makati/Cebu) having jurisdiction over the Head Office of the Large Taxpayer-Employer. All internal revenue officers and employees are hereby enjoined to give this Circular a wide publicity as possible. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX A Job-Aid BIR Form No. 2305 Data Entry Module A. System Requirement Microsoft Access 2010 or higher version; OS: Microsoft Windows 7 above; OS X B. Installation The Update of Exemption of Employees Data Entry Module (BIR Form 2305 Data Entry Module) does not need to be installed. Just save the downloaded Access database file to your computer. C. Procedures Employee shall: 1. New employees shall submit accomplished BIR Form No. 2305 together with documentary requirements to the Employer. Employer shall: 1. Download the Update of Exemption of Employees Data Entry Module (BIR Form 2305 Data Entry Module). 2. Receive and validate the documentary requirement/s submitted by employees. 3. Update the employee's Exemption using the Update of Exemption of Employees Data Entry Module (BIR Form 2305 Data Entry Module). 4. Generate Monthly CSV Report. 5. Attach to email the generated csv file located at drive C:\BIRF2305 with a filename format: 999999999_99999_mmddyyyy_2305_username.csv. 6. Send to BIR email at [emailprotected] with the SUBJECT: TIN_Branch_mmddyyyy_2305, e.g. , Subject: 999999999_000_07312015_2305. CAIHTE 7. Receive system-generated email notification (Annex C) for successful filing. 8. Submit the following every 10th day of the following month: a. Accomplished BIR Form 2305 signed by both employee and employer together with the documentary requirement/s; b. System-generated email notification; and c. Printed Monthly Alphalist of Employees and Information Update (Alpha_1) report. BIRF2305 Data Entry Module 1. Double click BIRF2305.accdb and the User Login screen will appear. D. Enabling the Security Warning Alert Note: Security Warning Alert will appear and we need to enable the content in order to run our program. 1. Click the " x" button 2. Click the Enable Content button E. The Login Screen The Login Screen is used to identify the user. DETACa Buttons and its description: Login This button is used if you have already created a user account. User must provide the correct user name and password. Cancel Use this button if you will exit in the system. Add New User This button is used in creating new user account. Forgot Password? This button is used if the user forgot his/her password. The user is required to answer the challenge question. F. Add New User 1. To create new user account, click AddNewUser button and the User Agreement screen will appear in which the user must agree/disagree. 2. Fill-in all the mandatory fields (marked with asterisk). Click the " save" button to save the given information. Note: Font color of labels/captions of mandatory fields will turn to red and a popup screen will appear (as shown above) if not supplied with correct information. 3. Once the mandatory fields are filled-up, a popup screen will appear to inform that the user account has been successfully created. Click <OK> and you will be redirected to the User Login . G. Accessing the System 1. Enter the created User Name and Password and click Login button. You will be redirected to Main Menu screen if supplied with correct information. H. Forgot Password? 1. If user forgot his/her password, type the user name and click the Forgot Password? button. ATICcS 2. Answer the Challenge Question and press <ENTER>. 3. Type your new password. 4. User can also change the challenge question (optional). 5. Press OK button. User will be redirected to Log In screen. I. The Main Menu Screen The Main Menu contained all the processes every user can do within the system. Buttons and its description: Add New Record This button is used in adding new employee information. Update Record This button is used in updating previously added employee information. Generate Reports This button is used in generating the following reports: o List of Employees Alphalist report of all employees with updates o CSV File The generated file that will be sent to [emailprotected] o BIR Form No. 2305 Printable BIR Form No. 2305 Maintain Employer Info This button is used in updating employer information. Back up Database This button is used if new version of the 2305 Data Entry Module is to be installed. cSEDTC Restore Database This button is used in restoring backed up file. Note: Backup and Restore Database are two important procedures if new version of the 2305 Data Entry Module is to be installed. Doing these procedures will eliminate the process of re-encoding employees' information. Log Out This button is used in logging out of the system. Once clicked, user will be redirected to Log In screen. J. Add New Record 1. Click the Add New Record button and the BIR Form No. 2305 will appear. 2. Fill in all the mandatory fields. Use the scroll down bar to navigate up to Part 5 of the said form. Note: The Branch Code, RDO Code and Employer Information are automatically populated on the Part 1 and Part 5 of the form, respectively. Note: Font color of labels/captions of mandatory fields will turn to red and a popup screen will appear if not supplied with information. 3. Click "save" button to save the employee record. Once the user complied with the validation rules, a popup screen will appear to inform that the employee information has been successfully saved. 4. Click <OK> and you will be redirected to the Main Menu screen. K. Update Record 1. Click the Update Record button and the Find Record screen will appear. 2. Double click the record you wish to view and the employee record will appear. 3. If there are multiple records, user can search by TIN, last name, first name and middle name. AaCTcI 4. User can also update Part 5 of the form by clicking Click here to update employer information button, in case changes in employer information has been made in the Maintain Employer Info menu. L. Generate Reports L.1 List of Employees 1. Click the List of Employees button and a screen will popup asking for dates needed to generate a report. 2. Enter the Start Date and End Date (start and end dates refers to the period when new record of employees is added and/or updates the records of existing employees) 3 Click <OK> . Note: An Alphalist of Employee's and Information Update consisting of five (5) pages will appear. Click each tab to view the information. Once the <Close Print Preview> is clicked, the user will be redirected to Log In Menu. L.2 CSV File To generate csv report, 1. Click CSV File button. EcTCAD 2. Enter the Start Date and End Date . 3. Click < OK> . A popup screen will appear indicating the location of the csv file. 4. Click <OK> to go back to the Main Menu. Note: A folder named BIRF2305 will be automatically created to drive C and all generated files (.csv) will be saved in this folder. Filename Description: 999999999_99999_mmddyyyy_2305_xxx.csv FIELD NAME TYPE WIDTH FORMAT DESCRIPTION 1 EMPLOYER_TIN TEXT 9 999999999 Employer's TIN 2 BRANCH_CODE TEXT 5 99999 Employer's Branch Code 3 REPORT_GENERATED_DATE DATE 10 MMDDYYYY Date when report was generated 4 FORM_TYPE_CODE TEXT 4 2305 Form Type Code 5 USER_NAME TEXT xxxx Login name L.3 BIR Form No. 2305 To generate the printable BIR Form No. 2305, 1. Click BIR Form No. 2305 button. 2. Enter the Start Date and End Date . 3. Click <OK> . Note: The printable BIR Form No. 2305 will appear. Once the <Close Print Preview> is clicked, the user will be redirected to Log In Menu. M. Maintain Employer Info To edit employer information, 1. Click Maintain Employer Info button and the Employer Info screen will appear. 2. A notification message will appear informing the user of the effect of changing registration information. 3. Edit the necessary record. 4. Click Save button. N. Backup Database To backup database, 1. Click Backup Database button. A popup screen will appear indicating that the database has been successfully backed up. Note: 1. If new version of the 2305 Data Entry Module is to be installed, back up first the database. 2. The backed up database file will be automatically saved to the drive/folder where the BIRF2305 application is located. AScHCD O. Restore Database To restore database, 1. Click Restore Database button and a popup screen will appear confirming the request. 2. Click <Yes> and locate the backup database file to be restored. 3. Note: 1. After installing new version of the 2305 Data Entry Module, a. Do steps in F (Add New User) and G (Accessing the System). b. Restore the database. P. Log Out 1. Click Log Out button. User will be redirected to Log In screen ANNEX B Job-Aid 2305 Batch File Validation Module 1. Go to BIR Website, click Downloadables and download the program (BIRF2305.exe). 2. Create a folder (anywhere in your directory) and save the downloaded program. 3. Double click the BIRF2305.exe. Note: For your convenience, save your file to be validated (in .csv format) to the same folder where your program resides. The Batch File Validation Module Screen This is the main form consisting of two (2) buttons, the Validation Module and the Exit button. Buttons and Its Description: Validation Module Clicking the Validation Module button or simply pressing the combination of Alt key and M (Alt + M) will redirect you to the validation window proper. Notice that two (2) folders are automatically created to where your program is located: Reports This folder holds all the output file (in .txt format) that will be the generated upon clicking the Validate File button. Validated File This folder holds all the .csv files that have successfully passed the validation module. The .csv file will be automatically transferred/saved to this folder. Exit Clicking the Exit button or simply pressing the combination of Alt key and x (Alt + x) will let you exit from the system. The Validation Window Proper This form displays the list of directories and files stored in the directory. This is where file selection and validation is taking place. TCAScE Buttons and Its Description: File Directory This is where your files/folder are saved. The default file directory is the location of your created folder where the BIRF2305 program is saved. Filename Lists of all files saved in your created folder together with the BIRF2305 program. File to Validate This textbox will show the exact address of the selected file subject for validation. Validate File Clicking this button or simply pressing the combination of Alt key and V (Alt + V) will let the selected file be validated. A validation report in text format will be generated. Cancel Clicking this button or simply pressing the combination of Alt key and C (Alt + C) will redirect you to the main form. BIRF2305 Information Message This is the form to be displayed if no file was selected. BIRF2305 Confirmation Message This is the form to be displayed after clicking Cancel button from the Main form. Clicking Yes button will automatically close the program. File Format and File Structure of BIR Form No. 2305 The following fields (in exact order) should be the content of the file to be validated. cTDaEH The filename should be saved in a comma delimited format (.csv format) using the following file naming convention: WATIN_WABC_DATE_2305_USERNAME.CSV WHERE: Field_Name Type Description WATIN VARCHAR2(9) Withholding Agent's TIN WABC VARCHAR2(5) Withholding Agent's Branch Code DATE MM/DD/YYYY Date FTYPECODE VARCHAR2(6) Form Type Code USERNAME Encoder's Name Fields (In Exact Order) Column Field_Name Type/Format Default Description Value 1 EXMPN_CERT_SEQ_NUM NUMBER(15) Sequence Number 2 EXMPN_CERT_VERSION NUMBER(2) 0 Certificate Version 3 FORM_VERSION NUMBER(4) 1 Form Version 4 FTYPE_CODE VARCHAR2(6) 2305 Form type code 5 DLN VARCHAR2(14) (NULL) Document Locator Number 6 EFFECTIVE_DATE DATE Effective Date of Exemption (MM/DD/YYYY) 7 FILING_REASON VARCHAR2(1) N Filing Reason 8 FILING_DATE DATE (NULL) Filing Date 9 TIN VARCHAR2(9) Employee's TIN 10 BRANCH CODE VARCHAR2(5) 00000 Employee's Branch Code 11 LAST_NAME VARCHAR2(30) Employee's Last Name 12 FIRST_NAME VARCHAR2(30) Employee's First Name 13 MIDDLE_NAME VARCHAR2(30) Employee's Middle Name Please refer to 14 TP_TYPE VARCHAR2(1) below List of Type of Filer Values (LOV) 15 SIGNATURE_YN VARCHAR2(1) Y Signature (Yes or No) 16 ATTACHMENT_YN VARCHAR2(1) Y Attachment (Yes or No) Please refer to 17 CIVIL_STATUS VARCHAR2(1) below List of Employee's Civil Status Values (LOV) 18 CLAIM_EXMPN_YN VARCHAR2(1) N Claim for Additional Exemption (Yes or No) 19 ACTIVE_FLAG VARCHAR2(1) A Active Flag 20 PROCESS_YN VARCHAR2(1) N Process (Yes or No) 21 CREATED_BY VARCHAR2(12) User LogIn 22 DATE_CREATED DATE System Date Date Encoded (MM/DD/YYYY) 23 RDO_CODE VARCHAR2(3) Employee's RDO Code 24 SUBSTREET VARCHAR2(30) Employee's Address (Substreet) 25 STREET VARCHAR2(30) Employee's Address (Street) 26 BARANGAY VARCHAR2(30) Employee's Address (Barangay) 27 DISTRICT VARCHAR2(30) Employee's Address (District) 28 CITY VARCHAR2(30) Employee's Address (City) 29 ZIP VARCHAR2(12) Employee's Address (Zip Code) 30 WA_TIN VARCHAR2(9) Withholding Agent's TIN 31 WA_BRANCH_CODE VARCHAR2(5) Withholding Agent's Branch Code 32 WA_RDO_CODE VARCHAR2(3) Withholding Agent's RDO Code 33 WA_FIRST_NAME VARCHAR2(30) Withholding Agent's First Name 34 WA_LAST_NAME VARCHAR2(30) Withholding Agent's Last Name 35 WA_MIDDLE_NAME VARCHAR2(30) Withholding Agent's Middle Name 36 WA_REGISTERED_NAME VARCHAR2(60) Withholding Agent's Registered Name 37 WA_SUBSTREET VARCHAR2(30) Withholding Agent's Address (Substreet) 38 WA_STREET VARCHAR2(30) Withholding Agent's Address (Street) 39 WA_BARANGAY VARCHAR2(30) Withholding Agent's Address (Barangay) 40 WA_DISTRICT VARCHAR2(30) Withholding Agent's Address (District) 41 WA_CITY VARCHAR2(30) Withholding Agent's Address (City) 42 WA_ZIP VARCHAR2(12) Withholding Agent's Address (Zip Code) 43 WA_SIGNATURE_YN VARCHAR2(1) Y Withholding Agent Signature (Yes or No) 44 WA_CERT_DATE DATE Withholding Agent Date of (MM/DD/YYYY) Certification 45 SPS_EMPT_STATUS VARCHAR2(1) Please refer to Spouse's Employment Status below LOVs 46 SPS_TIN VARCHAR2(9) Spouse's TIN 47 SPS_BRANCH_CODE VARCHAR2(5) 00000 Spouse's Branch Code 48 SPS_LAST_NAME VARCHAR2(30) Spouse's Last Name 49 SPS_FIRST_NAME VARCHAR2(30) Spouse's First Name 50 SPS_MIDDLE_NAME VARCHAR2(30) Spouse's Middle Name 51 SPS_EMPR_TIN VARCHAR2(9) Employer's TIN of Spouse 52 SPS_EMPR_BRANCH_CODE VARCHAR2(3) Employer's Branch Code of Spouse 53 MULTI_EMPT_TYPE VARCHAR2(1) Please refer to Type of Multiple Employments below LOVs 54 MAIN_EMPR_YN VARCHAR2(1) Y Main Employer (Yes or No) 55 NUM_OF_DEPND NUMBER(1) Number of Dependents 56 FORM_STATUS VARCHAR2(1) (NULL) Form Status 57 MODIFIED_BY VARCHAR2(12) (NULL) Modified By 58 DATE_MODIFIED DATE Date Modified (MM/DD/YYYY) 59 NUM_OF_DEPND_CALC NUMBER(1) (NULL) 60 UPDATE_REASON VARCHAR2(50) (NULL) Reason for Updates 61 CIVIL_STATUS_CALC VARCHAR2(1) (NULL) 62 EXMPN_CERT_SEQ_NUM NUMBER(15) Sequence Number 63 EXMPN_CERT_VERSION NUMBER(2) 0 Certificate Version 64 LAST_NAME VARCHAR2(30) Dependent 1 Last Name 65 FIRST_NAME VARCHAR2(30) Dependent 1 First Name 66 MIDDLE_NAME VARCHAR2(30) Dependent 1 Middle Name 67 BIRTH_DATE DATE Dependent 1 Birthday (MM/DD/YYYY) 68 RELATIONSHIP_CODE VARCHAR2(1) C (if w/ Relationship Code dependent) 69 INCAPACITATED_YN VARCHAR2(1) N Mentally/Physically Incapacitated 70 ACTIVE_FLAG VARCHAR2(1) A Dependent 1 Active Flag 71 MODIFIED_BY VARCHAR2(12) (NULL) Modified By 72 DATE_MODIFIED DATE Date Modified (MM/DD/YYYY) 73 ERROR_CODE VARCHAR2(5) (NULL) 74 LAST_NAME VARCHAR2(30) Dependent 2 Last Name 75 FIRST_NAME VARCHAR2(30) Dependent 2 First Name 76 MIDDLE_NAME VARCHAR2(30) Dependent 2 Middle Name 77 BIRTH_DATE DATE Dependent 2 Birthday (MM/DD/YYYY) 78 RELATIONSHIP_CODE VARCHAR2(1) C (if w/ Relationship Code dependent) 79 INCAPACITATED_YN VARCHAR2(1) N Mentally/Physically Incapacitated 80 ACTIVE_FLAG VARCHAR2(1) A Dependent 2 Active Flag 81 MODIFIED_BY VARCHAR2(12) (NULL) Modified By 82 DATE_MODIFIED DATE Date Modified (MM/DD/YYYY) 83 ERROR_CODE VARCHAR2(5) (NULL) Error Code 84 LAST_NAME VARCHAR2(30) Dependent 3 Last Name 85 FIRST_NAME VARCHAR2(30) Dependent 3 First Name 86 MIDDLE_NAME VARCHAR2(30) Dependent 3 Middle Name 87 BIRTH_DATE DATE Dependent 3 Birthday (MM/DD/YYYY) 88 RELATIONSHIP_CODE VARCHAR2(1) C (if w/ Relationship Code dependent) 89 INCAPACITATED_YN VARCHAR2(1) N Mentally/Physically Incapacitated 90 ACTIVE_FLAG VARCHAR2(1) A Dependent 3 Active Flag 91 MODIFIED_BY VARCHAR2(12) (NULL) Modified By 92 DATE_MODIFIED DATE Date Modified (MM/DD/YYYY) 93 ERROR_CODE VARCHAR2(5) (NULL) Error Code 94 LAST_NAME VARCHAR2(30) Dependent 4 Last Name 95 FIRST_NAME VARCHAR2(30) Dependent 4 First Name 96 MIDDLE_NAME VARCHAR2(30) Dependent 4 Middle Name 97 BIRTH_DATE DATE Dependent 4 Birthday (MM/DD/YYYY) 98 RELATIONSHIP_CODE VARCHAR2(1) C (if w/ Relationship Code dependent) 99 INCAPACITATED_YN VARCHAR2(1) N Mentally/Physically Incapacitated 100 ACTIVE_FLAG VARCHAR2(1) A Dependent 4 Active Flag 101 MODIFIED_BY VARCHAR2(12) (NULL) Modified By 102 DATE_MODIFIED DATE Date Modified (MM/DD/YYYY) 103 ERROR_CODE VARCHAR2(5) (NULL) Error Code 104 SEX VARCHAR2(1) M for Male Employee's Gender F for Female 105 PLACE_OF_BIRTH VARCHAR2(30) Employee's Place of Birth 106 MOTHER_NAME VARCHAR2(30) Employee's Mother's Name 107 FATHER_NAME VARCHAR2(30) Employee's Father's Name 108 CITIZENSHIP VARCHAR2(3) Employee's Citizenship 109 OTHER_CITIZENSHIP VARCHAR2(3) Employee's Other Citizenship 110 ID_TYPE VARCHAR2(10) Employee's Type of ID 111 ID_NUMBER VARCHAR2(30) Employee's ID Number 112 ID_ISSUER VARCHAR2(60) Issuer of Employee's ID 113 ID_EFFECTIVE_DATE DATE Effective Date of Employee's (MM/DD/YYYY) ID 114 ID_EXPIRY_DATE DATE Expiry Date of Employee's ID (MM/DD/YYYY) 115 ID_PLACE_ISSUE VARCHAR2(30) Place Issued of Employee's ID 116 PHONE_NUMBER VARCHAR2(50) Employee's Phone Number 117 MOBILE_NUMBER VARCHAR2(50) Employee's Mobile Number 118 FAX_NUMBER VARCHAR2(50) Employee's Fax Number 119 EMAIL_ADDRESS VARCHAR2(50) Employee's Email Address 120 FOREIGN_ADDRESS VARCHAR2(60) Employee's Foreign Address 121 WA_CONTACT_NUMBER VARCHAR2(50) Employer's Contact Number 122 RELATIONSHIP_START_DATE DATE Relationship Start Date (MM/DD/YYYY) 123 COUNTRY VARCHAR2(60) Employee's Country 124 DATE_MODIFIED_REPORT DATE Date Modified Report (MM/DD/YYYY) List of Values (LOVs) 14 TP_TYPE Value Description 1 Employed 2 Self-employed 17 CIVIL STATUS Value Description S Single M Married W Widow/Widower 45 SPS_EMPT_STATUS Value Description 1 Unemployed 2 Employed Locally and Husband claims additional exemption 3 Employed Locally and Wife claims additional exemption 4 Engaged in Business and Husband claims additional exemption 5 Engaged in Business and Wife claims additional exemption 6 Employed Abroad 53 MULTI_EMPT_TYPE Value Description C Concurrent Employments S Successive Employments ANNEX C Filing of BIR Form 2305 Using Data Entry Module Process Flow ANNEX D Filing of BIR Form 2305 Using Batch File Validation Module Process Flow ANNEX E Juan Dela Cruz <[emailprotected]> Tue, June 30, 2015 at 3:00 PM This confirms the receipt of the BIR Form 2305 CSV File subject to BIR validation: Please print this e-mail and submit together with the accomplished and signed BIR Form 2305 including the documentary requirement/s to the Large Taxpayer Division or Revenue District Office concerned on or before the 10th day of the following month. This is a system-generated email. Please do not reply. Bureau of Internal Revenue DISCLAIMER This email and its attachments may be confidential and are intended solely for the use of the individual or entity to whom it is addressed. If you are not the intended recipient of this email and its attachments, you must take no action based upon them, nor must you disseminate, distribute or copy this e-mail. Please contact the sender immediately if you believe you have received this email in error. E-mail transmission cannot be guaranteed to be secure or error-free. The recipient should check this email and any attachments for the presence of viruses. The Bureau of Internal Revenue does not accept liability for any errors or omissions in the contents of this message which arise as a result of e-mail transmission. ANNEX F Alphalist of Employees and Information Update