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BIR Form No. 2305 Certificate of Update of Exemption and of Employer's and Employee's Information

A BIR Certificate to be accomplished and issued in case of increase or decreases in exemption, change of status, change in the person of employer, change in the type of employment, acquiring employment after having registered as engaged in business or exercise of profession, change in the working status of the spouse, 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.

Your Browser Doesn't Support Canvas. Showing the Text Content of the PDF Instead: (To be filled up by BIR) DLN:______________________

BIR Form No.

Certificate of Update of Exemption
and of Employer and Employee’s
Information

Republic of the Philippines
Department of Finance
Bureau of Internal Revenue

2305
April 2017 (ENCS)

Fill in all applicable white spaces. Mark all appropriate boxes with an “X”
Part I
Taxpayer/Employee Information

1 Type of Filer

2 Purpose

3 Date of Filing (MM/DD/YYYY)

Employee

Update of Exemption

Change of Civil Status

Self-employed

Update of Employer’s Information

-

4 Taxpayer Identification Number (TIN)

- 0 0 0 0 0

-

5 RDO Code

6 Taxpayer’s Name
(Last Name)

(First Name)

(Middle Name)

8 Sex

7 Date of Birth (MM/DD/YYYY)

(Suffix)

9 Place of Birth
Male

Female

10 Preferred Contact Type

Landline No.

Mobile Number

Email Address (required)

11 Local Residence Address
Unit/Room/Floor/Building No.

Building Name

Lot/Block/Phase/House No.

Street Name

Subdivision/Village/Zone

Barangay

District

Municipality/City

Province

ZIP Code

12 Foreign Address
Part II

Personal Exemptions/Spouse Information

13 Civil Status

14 With Qualified Dependent
Single

Married

15 Employment Status of Spouse
Unemployed

Widow/er

Legally Separated

Employed Locally

Yes

Employed Abroad

No

Engaged in Business/Practice of Profession

16 Who Claims for Additional Exemption & Premium Deduction (only for those with aggregate family income not exceeding P250,000/year)?
Husband claims additional exemption and premium deduction

Wife claims additional exemption and premium deduction

(attach Waiver of Husband, if husband is employed locally or engaged in business/ practice of profession)

17 Spouse Name

(Last Name)

(Middle Name)

(First Name)

(Suffix)

18 Spouse TIN

-

-

- 0 0 0 0 0

19 Spouse Employer’s Name (Last Name, First Name, Middle Name, If Individual) (Registered Name, If Non Individual)

20 Spouse Employer’s TIN
Part III

-

-

-

Additional Exemption

21 Name of Qualified Dependent* (Last Name, First Name, Middle Name, Suffix)

Effective Taxable Year

21A
21B
21C
21D
cont. Date of Birth (MM/DD/YYYY)
21A
21B
21C
21D
*/** please refer at the back for explanation

Relationship

Mark if PWD**

PWD Identification Number

BIR Form No. 2305-page 2

Part IV
Change of Civil Status (for Female Taxpayer only)
22
From Single to Married
From Married to Single
22A Old Name/Maiden Name (First Name, Middle Name, Last Name)
22B New Name/Married Name (First Name, Middle Name, Last Name)
Part V
For Employee with Two or More Employers (Multiple Employments) Within the Calendar Year
23 Type of Multiple Employment
Successive employments (With previous employer/s within the calendar year)
Concurrent Employments (With two or more employers at the same time within the calendar year)
(If successive, enter previous employer/s; if concurrent, enter secondary employer/s )
Previous and Concurrent Employment During the Calendar Year

23A Name of Employer
23B TIN of Employer
23C Name of Employer
23D TIN of Employer
24 Declaration
I declare under the penalties of perjury that this application, and all its attachments, have been made in good faith, verified by me and to the best of
my knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code of 1997, as amended, and the regulations
issued under authority thereof.
__________________________________________________

Taxpayer(Employee)/Authorized Representative
(Signature over Printed Name)

Part VI
25 Type of Registering Office
Head Office

Primary Employer Information
26 TIN

-

Branch Office

-

27 RDO Code

-

28 Employer’s Name (Last Name, First Name, Middle Name, If Individual) (Registered Name, If Non Individual)

29 Employer’s Address
Unit/Room/Floor/Building No.

Building Name

Lot/Block/Phase/House No.

Street Name

Subdivision/Village/Zone

Barangay

District

Municipality/City

Province

30 Contact Details
Landline Number

Fax Number

ZIP Code

Mobile Number

Email Address (required)

31 Relationship Start Date/Date Employee Was
Employed (MM/DD/YYYY)

32 Municipality Code (To be filled-up by BIR)

33 Declaration
I declare, under the penalties of perjury, that this application has been made in good faith, verified by me and to the best of my
knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code of 1997, as amended,
and the regulations issued under authority thereof.

_______________________________________
EMPLOYER/AUTHORIZED REPRESENTATIVE

Stamp of BIR Receiving Office
and Date of Receipt

__________________________
Title/Position of Signatory

(Signature over Printed Name)

*A dependent means a legitimate, illegitimate, legally adopted or foster child chiefly dependent upon and living with the taxpayer if such dependent is not more than twenty-one (21) years of age,
unmarried and not gainfully employed or if such dependent, regardless of age, is incapable of self-support because of mental or physical defect or a **Person With Disabilities (PWD) regardless of
age, related to the benefactor within the fourth (4th) civil degree of consanguinity or affinity, not gainfully employed and is chiefly dependent upon and living with such benefactor for his/her support.
CHECKLIST OF DOCUMENTARY REQUIREMENTS:
I. Change of Civil Status
1. Marriage Contract
2. Court Order (for declaration of nullity of marriage)
II. Qualified Dependent Child/ren
1. Photocopy of Birth Certificate of Dependent Child/ren
2. Waiver of husband on his right to claim additional exemption, if wife claims
Court Order (for declaration of nullity of marriage)

III. Qualified Dependent PWD
1. Photocopy of PWD ID Card issued by the Person’s With Disability Affairs Office (PDAO)
or the City/Municipal Social Welfare and Development Office (C/MSWDO) of the place
where the PWD resides or the National Council on Disability Affairs (NCDA)
2. Sworn Declaration/Identification of Qualified PWD-Dependent, Support and Relationship
3. Birth Certificate of the PWD
4. Medical Certificate attesting to disability issued by un accordance with the implementing
Rules and Regulations of Republic Act No. 10754
5. Barangay Certification certifying that the PWD is living with the benefactor

POSSESSION OF MORE THAN ONE TAXPAYER IDENTIFICATION NUMBER (TIN) IS CRIMINALLY PUNISHABLE PURSUANT TO THE
PROVISIONS OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED.
 
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