BIR 2305 Exemption Cert

Submission 1



Learn more



Report a correction

BIR 2305 Exemption Cert — Answers to your questions

  • The name of the 2305 is "Certificate of Update of Exemption and of Employer’s and Employee’s Information".

  • The 2305 is for employees who have changes to their tax situation.

  • The 2305 has: employee:

    1. Complete form and submit a copy of the required document, to the employer. (see "Notes" section below)
      • Click "Sign" on the "2305". (see form ➔)
      • Click "Submit" (below) to forward "2305" to the employer, then "Yes".


    1. You will receive a Zipier email notification to sign the "2305".
      • Click "See form" on the email notification.
      • Click "Sign" on the "2305" (see form ➔).
      • Click "Submit" (below), then "Yes".
    2. Print 3 copies of the "2305".
    3. Submit the "2305" to BIR with a copy of the required document.
      • Get all copies of "2305" stamped.
      • Leave one copy to the BIR.
      • Take one stamped copy back for your records.
      • Give one copy to the employee.
    4. Go back to Zipier.
      • On "To-Do", find the 2305.
      • Click the blue "Tax form waiting..." icon.
      • Click "Yep, it's sent".
        • Upload file or link that shows proof of submission.
  • The 2305 must be submitted on or before the 10th day of the following month

  • For the 2305, there is no payment needed.

  • For the 2305, no paper copy can be submitted, all 2305 must be submitted online.


Printed in portrait and in long bond (US Folio) size. Keep a copy for your own records.

  • If an employer will not give a copy of 2305 to their leaving employee, the employee can file a complaint in writing with the BIR branch which the employer is registered with or the branch who handles the particular area.

Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York - City New York - State New York - Yonkers North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming Philippines Hangzhou Beijing Shanghai Guangzhou Shenzhen Tianjin Chongqing Huizhou Zhuhai Jiangmen Dongguan Jilin Xi'an Shantou Wuhan Chengdu Bijie Nanjing Foshan