BIR introduces Form No. 2305 Data Entry and Validation Module

Update of exemption status is a common scenario in a regular workplace especially for those that employ numerous employees. This happens due to some major decisions employees are making in their lives like getting married, having a child or the like. Of course, they have to update their exemption status to avail of the additional tax exemption. In most cases, employees are the ones processing the update of their exemption status.


With the issuance of Revenue Memorandum Circular (RMC) No. 59-2015, filing of Bureau of Internal Revenue (BIR) Form No. 2305 (Certificate of Update of Exemption and of Employers and Employees Information) is now a responsibility of the employer.

RMC No. 59-2015 was issued to circularize the availability of:

  • Update of Exemption of Employees (UEE) (BIR Form No. 2305) Data Entry Module
  • 2305 Batch File Validation Module

The above modules shall be used for the following:

  • Updating of employee’s additional exemption for dependents
  • Change of status
  • Execution of the “Waiver to Claim the Additional Exemption” by the husband or revocation of one previously issued

What are UEE Data Entry Module and 2305 Batch File Validation Module?

UEE Data Entry Module is a data entry module where the employer inputs all the registration updates of exemption of its employees one by one with validation before sending electronically to the BIR.

2305 Batch File Validation Module is a  validation module of BIR Form 2305 for the CSV file generated by the employer using own extract program.

Simply put, data will be encoded using the UEE Data Entry Module and will be validated using the 2305 Batch File Validation Module.

Filing of 2305 and Submission of Report and Supporting Documents

BIR Form No. 2305

  • BIR Form No. 2305 shall be filed electronically by the employer using any of the following format:
    • Option 1 – Microsoft Excel CSV format;
    • Option 2- Taxpayer’s own extract program; or
    • Option 3 – BIR’s UEE Data Entry Module
  • Use of Option 1 and 2 requires validation using the 2305 Batch File Validation Module
  • Employees can no longer visit and submit BIR Form No. 2305 to RDOs and LTDs
  • Download the modules at

Submission of Reports

  • Generate the CSV file using any options available above and transmit via e-mail to
  • Reports with error or invalid file are considered as non-filing
  • Following are the steps to submit the reports:
    • Download the modules (data entry and validation)
    • Receive and validate the documentary requirements from employees
    • Update employees exemption using the UEE Data Entry Module
    • Generate the monthly CSV Report
    • Attach to email the generated CSV file located at C:\BIRF2305 (file name format – 999999999_99999_mmddyyyy_2305_username.csv)
    • Send to – Subject: TIN_Branch_mmddyyyy_2305 (e.g. 123456789_000_07312015_2305
    • Receive e-mail confirmation (Annex C)

Submission of Supporting Documents

  • Employee shall submit the accomplished BIR Form 2305 together with the required documents to employer
  • Employer validates the completeness of documents
  • Submit the following every 10th of following month to the RDO or LTDs:
    • Accomplished BIR Form 2305 signed by both employer and employee with attachments
    • System-generated email notifcation
    • Printed Monthly Alphalist of Employees and Information Update (Alpha_1) report

Venue of Submission

  • Non-large Taxpayer Employers – RDO having jurisdiction over the place of office of the employer
  • Large Taxpayer-Employers – Large Taxpayers Assistance Division (LTAD), Excise Large Taxpayers Regulatory Division (ELTRD), Large Taxpayers Division (LTD-Makati/Cebu)

Just like any other initiatives of the BIR the main objectives are to make the process more efficient and make the data capture more effective. This means additional work for the employer-taxpayer but may is more convenient on the part of the employee who only needs to submit the required documents to the employer and the latter will do the legwork.

In case you need a step-by-step guidance to navigate into the modules, download the job aid file using the link below.

Let us know what you think about this update. 😉

Disclaimer: Opinions expressed in this article are that of the author and information provided are for general conceptual guidance for public information and are not substitute for expert advice. Contact for more information and if you want to avail professional services. Find us on Facebook!

Orlando Calundan is a CPA who has exposures in FS audit of entities in various industries such as real estate, food/restaurants, manufacturing, service organizations and BPOs, automotive, holding/investment companies and more. He also has exposure on internal audit engagements.

    • Melody Grace Katigbak

      hi po. ask ko lang po why wala po laman yung na-generate ko thru csv.. thanks po

  • Anjille Agapay

    We already downloaded the updated version of your system but we still cannot save the new user data. Is there any possible option for us to resolve this problem?

    • Grizel C

      I can’t save the updated file. The effectivity date and Date of Exemption is always in red. Just a few days before i was able to update one of my employees. Now I’m updating 2 more and the effectivity and exemption date is always in red color preventing to save it.

    • Melody Grace Katigbak

      Hi Ate.. Did you know na po why 0 bytes/ walang laman pag nag gegenerate po tayo? Same case here po kasi. Salamat po

    • svp

      Ms Tintin
      Salamat po! sa wakas magagamit ko na uee.

  • Pearly Paren

    Hello sir upon opening this is the pop up message
    Your Microsoft Access database contains a missing broken reference to the file “2” version 1.0
    I still able to proceed but I typed the correct format of tin”000-000-000″ Still when saving the Tin* became in red mark and pop up message is Tin can not be empty.

    Private Sub txtTIN_AfterUpdate()
    Me.txtTIN1 = Me.txtTIN
    Me.txtTIN = Format(Me.txtTIN, “000-000-000”)
    End Sub
    Please give me guidance on this. Several attempts I did to make this add user successful but turns to failure.
    Your help is much appreciated.

    • May-Anne P. Blance

      same problem po..please add your comment if the problem were fixed and how? thanks

    • Margaret

      ano po ba solution dito? same error here? pls reply asap

      • svp

        eto po steps binigay ni ms tintin de guzman bka di nyo rin nakita sa dami ng comments, kanina ko lang din nkita kht khapon ko pa hinanap
        Open your downloaded 2305 UEE Data Entry Module then click the following:
        ALT + F11
        List of Available references (7)
        Uncheck “PDFShellServer 1.0Type Library”
        click “okay”
        re-open program

  • Gen

    Can we ask what do you mean by effectivity date of exemption?Asap.

  • theresa

    tanong ko po pano po gumawa ng alphalist?
    yun nalang kc ang kulang para ma submit na sa BIR. thanks po


    Same problem, cant save data user information. Please Help. I use tab but it wont change to all caps

  • Jay M. Hernandez

    Sadya po bang matagal i-process ang 2305,,nagpalit lang po kasi ako ng employer…

    • tamtam dacquel

      same concern po

    • Never po sya nagkaroon ng TIN? Baka meron po dati, di naman po nagbabago yan. Icheck nyo po muna.



  • Annabel Pama

    good day sir! need pa po ba i-encode lahat ng employees kahit wala namang changes? at need po ba magsubmit every 10th of the month kung wala naman update?

  • aiko

    pano po kung first time ko magwork tas update ko ung status ko into single kc naka letter Z sya ngaun.. employer po ba ang magaasikso nun? kng hnd po pde bng birth certificate from civil registry lng ang ibgay ko instead of nso? thanks in advance 🙂

  • tamtam dacquel

    Good day po..
    ano po gagawin sa 3 validation errors sa pag create ng new user..
    — TIN should consist of 9 digits (000-538-892-000 yan poh gingamit nmin)
    — Branch Code should consists of 5 digits (Pano po malalaman ang branch code? La Union Area po)
    —invalid contact number ( ex., 607-**** yan po inenter ko

    Hoping for your response..Thanks

  • tere

    Good Day! can i ask about in Generating Reports,what date i suppose to enter?Asap Thanks

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