2305 Form Details

The Bir 2305 form is a document that has to be filed with the IRS and submitted before an individual can claim their foreign tax credit. This form lists all of the taxes paid overseas and the amount of credits available for US taxation purposes. This form must be filed with your annual tax return, but it's not too difficult to fill out if you have access to all necessary documents such as copies of passports or employment records from abroad. It may take up to three months after filing this form for any refunds due on these taxes to show up in your account, so it's best not wait until April 15th rolls around without submitting this document first.

Below is the information relating to the form you were looking for to fill in. It will tell you how long it should take to complete bir 2305 form, exactly what parts you need to fill in and a few additional specific details.

QuestionAnswer
Form NameBir 2305 Form
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesbir 2305, 2305, how to fill up bir form 2305 online, 2305 form

Form Preview Example

(To be filled up by BIR) DLN:______________________

Republic of the Philippines

Department of Finance

Bureau of Internal Revenue

Certificate of Update of Exemption

BIR Form No.

 

and of Employer and Employee’s

2305

Information

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6Taxpayer’s Name

(Last Name)

 

 

 

 

 

 

 

 

 

(First Name)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Middle Name)

(Suffix)

7 Date of Birth (MM/DD/YYYY)

 

8 Sex

 

 

 

 

 

 

 

9 Place of Birth

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Male

 

 

Female

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10 Preferred Contact Type

 

 

L

andline 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/ZoneBarangay

DistrictMunicipality/City

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Province

 

ZIP Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12 Foreign Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Part II

 

 

 

 

 

 

 

Personal Exemptions/Spouse Information

13 Civil Status

Single Married Widow/er Legally Separated

14 With Qualified Dependent

Yes No

 

15 Employment Status of Spouse

 

 

 

 

 

 

 

 

Unemployed

Employed Locally

Employed Abroad

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)

 

 

 

(First Name)

 

 

 

 

 

 

 

 

 

 

(Middle 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)

Relationship

Mark if PWD**

PWD Identification Number

 

 

 

 

 

 

 

 

 

21A

21B

21C

21D

*/** please refer at the back for explanation

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

24Declaration

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

 

Primary Employer Information

 

 

25 Type of Registering Office

26 TIN

-

-

-

27 RDO Code

Head Office

Branch Office

 

 

 

 

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

29Employer’s Address

Unit/Room/Floor/Building No.

Lot/Block/Phase/House No.

Subdivision/Village/Zone

District

Building Name

Street Name

Barangay

Municipality/City

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Province

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ZIP Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

30 Contact Details

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Landline Number

 

Fax Number

 

 

 

 

 

 

 

 

Mobile Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Email Address (required)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

31 Relationship Start Date/Date Employee Was

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Employed (MM/DD/YYYY)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

33 Declaration

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Stamp of BIR Receiving Office

 

 

 

 

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

 

 

and Date of Receipt

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

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

III. Qualified Dependent PWD

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)

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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