Taxes & Travel & others

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Tuesday, October 19, 2010

What's the difference between the BIR Form 2305 & 1905?

Taken from the movie "Tangled"
There has been a lot of questions regarding these forms. Well, for a better understanding of these forms please take a look at each of these forms first so when we discuss this it won't that hard to understand. Here's a link to the BIR Form 2305 & 1905.

The BIR Form 2305 is "Certificate of Update of Exemption and of Employer's and Employee's Information". So if you are UNEMPLOYED or WALANG TRABAHO, this form is not for you. To put it simply it is no use to you yet.

The update of exemption is if you have an additional qualified dependent that you need to declare and register with the BIR. So you can be granted an ADDITIONAL EXEMPTION which can be applied and deducted from your taxable income. In short you have lesser tax to pay. Additional money for our family's. An additional 25K for every Qualified Dependent Child.

This is why it is important to know that our government is extending this assistance for people who have qualified dependents. So we if you have a qualified dependent you should update your exemption with the BIR thru this form.

Again this would be not be of use to you if you do not have a job or an employer to apply this exemption. So it can only be of value to you if you have a job or an employer.

The 2305 form is also required by our NEW EMPLOYERs. This is to inform your BIR Branch or your Revenue District Office where your employer files their taxes that you are employed with this company. As the 2305 has a portion where the EMPLOYERs are required to fill out.

Now take note that your TIN should also be registered with the BIR branch of your NEW EMPLOYER otherwise the BIR Branch of your EMPLOYER cannot process your application for update using this form.

So if your RDO or BIR branch is not the same with your NEW EMPLOYER then you need to transfer if using BIR Form 1905.

The documentary requirements for this is the birth certificate of your qualified dependents.

For the BIR Form 1905 "Application for Registration Information Update". Take note this form is for for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN card / New copy of Certificate of Registration.

So there are several things this form can do. So do take a look at this form. If you are unemployed. Say for example you were previously employed in Makati area. Under BIR Revenue District Office (RDO) No. 49 North Makati.

Lets just say this is your first job. And this is the RDO where you first requested a TIN. So this is where your TIN registration is currently registered. Being that your employer is likewise under this RDO. This is where your previous employer files and pay their taxes.

Take note again we can only have one TIN for our entire lifetime. Yes, only one. The BIR will penalize people for having more than one TIN. So do take this in to account.

Now having said this. You resigned for some reason. And you have yet to find another employer. Let say your address is no where near the area of your previous job. For example your address is around the Cubao area. This area is under RDO No. 40.

You wish to update the address of your TIN Registration and you would like to transfer it in Cubao. The 1905 is the appropriate form for this. Now where do we file this?

Your TIN as we said is still with your original RDO where you first got it. It does not automatically transfer to your home address unless you inform BIR about the changes. Any RDO can view your registration but it is lock in under RDO 49 your original RDO.

So unless you request your home RDO to transfer your TIN registration to the RDO nearest your home or the RDO having jurisdiction of your home address. Your TIN registration will remain with your home RDO. This is usually advisable if your home address is in the province.

Like people who worked in Manila for a time and plan to go back to their hometown in the province. They should request this transfer before they go back to their hometown. But if they did not do so. See my other article on how you can transfer your TIN registration if your in the province.

Take note again. The RDO who will process and accept your application of update is the RDO where your TIN is currently registered. If you gave this to an RDO which does have jurisdiction over your TIN, they will be unable to process any request for update.

This form is also for request for TIN Card whether employed or unemployed. If you lost your TIN card this is the form that you should use. There are a lot of things this form can do. So do get a copy of this for future reference.

46 comments:

  1. man you're so helpful. you answered my questions clearly. can you also provide your resources for this info? thanks a lot.

    ReplyDelete
  2. thanks for the info...
    i would like to ask more questions..if im already in my 2nd employment and i RDO of my previous and present employers are just the same, do i need to submit a BIR form, and if, what form that be? kindly response asap

    ReplyDelete
  3. Hi Jed, the resources of this info are indicated at the back of the form itself and thru information officers of the BIR.

    ReplyDelete
  4. Hi Megalee_09, If the condition is that both previous and present employers are under the same RDO and your TIN is likewise registered with this RDO then you need not file for transfer of your TIN.

    You maybe required by your present to file 2305 to inform the RDO of your new employer.

    You can download this form by clicking the bold red "2305" on this article above.

    Sorry for this late reply. having problems with accessing this comment portion. Which is at times blocked by my office.

    Should you have any other concerns just post it here. Good day.

    ReplyDelete
  5. thanks a lot for the reply...il just come and visit here for other concerns...keep it up..Goodday...

    ReplyDelete
  6. hi! would appreciate if you can advise me regarding this. My current employer requires that I also attach a certificate of registration with the BIR form 2305. Kindly advise what this is and how could I obtain such document. Thanks!

    ReplyDelete
  7. Hi Bryan, The 2305 as stated in this article is the "Certificate of Update of Exemption and of Employer's and Employee's Information".

    Download the file and print it. Click the link of this form. The article provides this link above. Click on it and download this file and print it.

    Fill it out and have your current employer fill out the Employer portion of this form and submit to the BIR branch where your TIN is registered.

    That is if your TIN is likewise registered with the same BIR branch as your employer. But if not. You may need to transfer your TIN to the BIR branch where your employer is filing their taxes.

    Hope this info helps you out. Good day.

    ReplyDelete
  8. HI..:) im DONE WITH MY 1905

    need to update my 2305.
    what are the requirements needed? ilang copy ng 2305 need to submit? any id's needed to present at the bir office? signature of my employeer??
    thanks po

    ReplyDelete
  9. Hi Anonymous, documentary requirements on 2305 updates depends on what your updating. If its a new employer.

    Then the form provides a portion for EMPLOYERs for fill out and sign.

    If you have a dependent that you need to declare then a photo copy of the birth certificate of that dependent attach to the said form.

    3 copies so you can get copy for your file. For future reference.

    Thanks for visiting my blog. Hope I can get your name next time. Have a nice day.

    ReplyDelete
  10. hi,

    i forgot to update my 2305 and my twins are already 2yo. can i back track it and make it effective 2010 instead of 2012? will there be implications, like tax refund?

    ReplyDelete
    Replies
    1. Hi Anonymous,

      The effect on your update is on the date of filing.

      For further info regarding this matter you may call the Withholding Tax Division Withholding 926-9347 / 926-9351.

      Delete
  11. hi there. your site is very helpful. i went to my employer's ol rdo code and submitted 1905, i just noticed it's only one page but they stamped on it though. and now my concern is i needed to transfer rdo to east pasig 043a(on the new office, accdg to your site), my employer gave me the form and the computerized information stated company name but the weird thing is that rdo code is under 047. this company have 2 sites. one in makati 047 and one in ortigas 043a. is there any problem with what was stated on my 2305? should i change it? or regardless as long as my taxes will be transferred to 043a? thanks

    ReplyDelete
    Replies
    1. Hi leeonah,

      Glad to know this info helped you out.

      The stamped simply indicates the time they received it.

      If your saying that you submitted your 2305 to RDO 43A and your TIN is still with RDO 47. Then RDO 43A may not be able to process said request.

      Remember although personnel who receives an application may not be able to check right there and then on your RDO registration.

      They pass this to the personnel who does the processing and when that happens, thats the time they will know they are unable to process it because your TIN is not under their RDO.

      Now it thats not your case. And you passed it with your RDO where your TIN is registered then there's no problem with that.

      I'm not sure if I got your statements right. Are you saying that you transferred office which is still a branch office your previous office?

      And that this new office is under RDO 43A and your previous office is with RDO 47.

      As an employee, we are under substituted filing policy. Our employers withhold and remit this with their BIR branch whether their employees TIN is registered with another BIR branch ofc.

      The need to transfer our TIN to the BIR BRanch office with our current employer is because if we need to pass request for updates it cannot be done with the BIR BRanch of your current ofc since your TIN is still the BIR branch where first got your TIN.

      Not if this is your case then you just need to pass a request for transfer with your original RDO or the RDO or BIR branch where your TIN is currently registered.

      Delete
  12. hi tomtax

    just wondering if i can apply for TIN CARD in any BIR offices around our area? 'though my RDO is at Pasig Kapitolyo.

    tnx a lot

    ReplyDelete
  13. Hi Marie, that cannot be done. As our TIN is registered with a particular RDO or BIR Branch.

    Other BIR branches may see your TIN data but they cannot process it or do anything with it as it is locked to only one particular RDO.

    Thanks also for visiting. Good day.

    ReplyDelete
  14. thanks for the information tomtax. We're learning so much from your blog.

    Good day.

    ReplyDelete
    Replies
    1. Thank you also Marie, glad to know that this blog has helped you out.

      Good day.

      Delete
  15. Wow Tomtax, you wouldn't believe how this helped me. Thank you! Question, my new company is asking for 1905 or 2305. My previous employer is located in Ortigas and my new employer is in Eastwood. So do I have to submit 1905 in BIR Ortigas then submit 2305 in BIR Eastwood? Should I go directly to BIR Eastwood to submit 2305 or do I just give it to our HR and they will be do one to submit it?

    Lastly, I have never gotten a TIN ID, do I also use 1905 for that? Can I do 2 processes with one 1905 form?

    Sorry if I have a lot, thanks so much and God bless!

    ReplyDelete
    Replies
    1. Sorry for this very late reply.

      With 1905 I am afraid you can only do one at a time.

      Especially when it comes to transfer and TIN CARD request.

      There is no BIR in eastwood that I know of. The BIR branch that handles that location is RDO 40 located in the Regional office building along quezon ave. Click the BIR Maps on the top of this blog for the map location.

      Verify your TIN to where it is actually registered call 981-8888. Or 981-7000 local 7250.

      Thanks for visiting. Good day.

      Delete
  16. you are so helpful! thank you so much for your shared information! because of this, it will be easier for me to process papers because I have an idea of the process. again, thank you!

    have a good day!

    ReplyDelete
  17. Hi

    I just have a question. It is my first time to file a form 2305 because it is usually the employers job to file it i just have to fill out a form and submit it to them. But now i think i have to do it. SO what is the step by step process in filling a 2305.

    Thanks

    ReplyDelete
    Replies
    1. Just fill out the form that applies to you.

      If you have additional dependent to declare then attach the photocopy of their birth cert.

      Then submit it to the RDO where your TIN is registered.

      Delete
  18. Hi Tomtax. I went today to my RDO #027 to update my address and transfer RDO to Manila since I live here already. The clerk told me I cannot update and transfer RDO because my TIN belongs to the old system and they cannot update from old system to the new system. How is this possible? What am I going to do?

    ReplyDelete
    Replies
    1. Hi Abby,

      If your TIN is classified as old. That simply means you can update it with any RDO or BIR branch were you wish it to be registered with.

      You said you live in Manila now. Then visit the BIR branch in Manila. Check the BIR Maps in this blog and go to that office.

      If you have a new employer then use 1902. Just be sure to place your TIN and don't forget that this form requires your employer to fill and sign the portion for EMPLOYER INFORMATION.

      They will update it to the RDO where your employer is also registered with.

      Should you have any other concerns. Just post it here.

      Sorry if at times I really cannot access this often.

      You can call 981-7000 local 7250 or 981-8888 for assistance if you need more info.

      Delete
  19. Hi, i have few questions with regards to the transfer of my RDO, first how will i know, where is my TIN currently registered to? second, i stayed with my employer for for like 2 months and my new employer is asking for form 2316 from my previous one, aside from 1905 and 2305, how will i know if my previous employer actually submitted my payments with the times that im with them plus, where will i get that 2316? Lastly, is there any other way that we can check tin number of our employers since its far from where i am located right now and i bet they're not gonna give it.thank u so much :))

    ReplyDelete
    Replies
    1. Hi Raine Milo,

      To know your RDO just call BIR Contact Center 981-8888 or the Taxpayer Information & Education Division 981-7000 local 7250 / 7251 / 7252.

      You can get the 2316 certificate with your previous employer. As they are required to withhold tax by the BIR. EMPLOYERs are required also to give the 2316 certificate as they are the ones who will ATTEST on correctness of the taxes they withheld from your pay. The 2316 tells us that our employer remitted to BIR your taxes.

      TIN numbers are not public information. Your current employer can write on the portion of the 2305 under EMPLOYERS INFORMATION. Where they should indicate their TIN. Your EMPLOYER should fill this portion out not you.

      Hope this info helps you out. Good day.

      Delete
  20. This comment has been removed by the author.

    ReplyDelete
  21. Your blog's a real big help for the first timersin the work industry... i should've seen this before i went to my previous RDO to file for form 1905. They said they can't issue/stamp my form 2305 because my new employer's under different RDO and I just have 2 days to accomplish it. The officer at my previous RDo said it will take 5 working days? is this true? because i need to pass it to my employer the next day after tomorrow. Please help. :(

    ReplyDelete
    Replies
    1. Hi iambjean, I really cannot speak for your RDO. Since they are the best people to answer on the workload they have.

      Since, they estimated it within 5 days to process, then they were just made an estimate based on their current workload.

      You can just inform your employer on that concern so that they would know.

      Anyway, once your TIN has been transferred to the RDO where your new employer is also registered with.

      You can actually check if your RDO has been changed to the RDO of your currently employer thru a phone call.

      Call BIRCC 981-8888 or 981-7000 local 7250 / 7251 / 7252. Ask for your RDO. You will be ask to provide your full name and birthdate.

      You can now pass your 2305 to that RDO once you are sure that your RDO has been transferred.

      Good day.

      Delete
  22. This should be in FAQ of the official BIR website. As usual, government websites ALWAYS sucks. Thanks for the info man

    ReplyDelete
  23. hello, i had my tin thru 1904. i'm going to have my first job, so i understand that i have to transfer tin registration to my employer's rdo using 1905, then update my registration to employee earning compensation thru 1902..what about 2305? it's my first job, no change in civil status, no dependents to claim exemptions for, so i don't have to fill it up? if that's the case then the part "..employer's and employee's info" is for those who have a change of company/ employers?

    ReplyDelete
    Replies
    1. The 2305 is not only for update for additional dependents but also update info on your new employer.

      And although you might have updated your additional dependents with your previous RDO and previous employer.

      This document just reiterates that information duly recieved and confirmed by your NEW RDO.

      And since the recieved copy is required by your NEW EMPLOYER. This will be the basis of your EMPLOYERs accounting on what to apply and deduct from your pay.

      Delete
  24. My cousin moved to another job his status is me1, he was unemployed for 2 months and started working only last mid of sept again. Left his job July 2012. His 2316 shows his exemption of 75k, does he have zero exemption in this new job? His salary is around 13k per payday hia tax deduction is 4300+. Is this right? He was not refunded of his taxes from where he left jan to april. And his last tax before he left was not also refunded. Is this too much for a tax for a 13k salary. Needs your input. Thanks!

    ReplyDelete
    Replies
    1. Again sorry for this late replies. I am unable to access this site for months due unavoidable circumstances.

      Anyway, Malca, tax refund can only be done if there is a verifiable excess in the tax that was withheld against the tax due.

      When you transfer to a new employer that employer files their tax in a different RDO or BIR branch than where your TIN is currently under.

      Then you should transfer your TIN to your new RDO or the BIR branch where your currently employer is also registered with.

      And yes, you need to update your status with that new RDO not because they do not have your current file. But because your EMPLOYER cannot actually ask for your info on your exemption status.

      You inform your EMPLOYER by filing an update using BIR form 2305 where your new employer is also required to fill and sign portion for EMPLOYER INFORMATION. And of course also indicate your exemption status of ME1 and your dependent.

      So you provide that recieve copy of this form to your new employer so they can make an accurate computation on how much tax to withhold.

      Hope this info will help you out.

      Delete
  25. I plan to file 2305 and add my daughter as dependent. She is born on March 14, 2013. My question is do i need to get first her birth certificate or the Certificate of True Copy of her Birth Certificate is enough? I think it takes 2 Months before i can get a copy of her birth certificate.

    ReplyDelete
  26. Hello I'm a bit confuse. Here's my case, my previous employer (1st job) is located in Carmona, Cavite and my new employer is in Makati area. But i got my TIN number just before landing my first job. I got it from BIR Taguig since I'm living there. Where do I process my 2305 and 1905 for my new employer?

    ReplyDelete
  27. my employer gave me forms 1905 and 2305 to transfer my old RD0 to their RDO. I'm a bit confused in filling up form 2305 particularly on what address I will fill in, whether it's my previous address written in my old TIN i.d. or my address at present (Because i'm from province and currently working in metro manila). Also, what RDO number I will input in form 2305 (old or new)?

    ReplyDelete
  28. Hi Tomtax, thanks for this post. It's very helpful.

    This is my first job and I got my form 1905 stamped for transfer to new RDO.

    I am single. I have no wife. No children so No QDC.

    Should I declare that I am the head of the family? (living with parents) If yes then how?

    DO I still need to process form 2305 for Personal Exemptions (P50,000)?

    ReplyDelete
    Replies
    1. In my humble opinion, single and head of the family has no more distinction, the same personal exemption applies (P50,000.00), so why the need to submit bir form 2305, support it with our birth certificate and your parents' to prove family relationship? I dont get it.

      Delete
  29. Tulong naman po. Gan2 kasi yung case ko. Nagapply po ako sa Company A (my first job) then bngyan nila ako ng 1902 with their company name and HR signature, pinastamp ko sa RDO sa marikina (forgot the number) then after a week, nagbago isip ko at di ko na sinipot yung orientation sa Company A. After a month or so, nagaaply naman ako sa Company B, then bngyan nila ako ng 1905 para mkpagtransfer ako from current RDO, to RDO 49 (Makati). My question is, after processing 1905 from previous RDO, do I need to process 2305 as well, given that this is actually my first job?

    ReplyDelete
  30. gnito un case ko i got my tin number from mandaluyong before my 1st job..then i did resign i just stayed there for 20days and thats in marikina.. ngayon un bago kung job ngpapasubmit stamped 1905 from my previous employer..panu ko malalaman kong sang rdo ako? pg kumuha ka ba ng tin automatic my rdo ka dun sa lugar na un.? sa breakdown ng 1st paycheck my bawas nmn tax.pero mejo skeptikal akong andun ako sa rdo na un sa marikina kasi pinapasubmit din ako ng 1905 dun e nag resign na ko bago ko pa masubmit un..ska san ako magpapastamped sa previous or sa bago kong RDO or kleangan ko pa ba mg submit ng 1905 since 20 days lang ako ng stay sa marikina

    ReplyDelete
  31. when I was still single and living in Manila, i got my TIN card at the main office in Quezon City... i need to update my status being married and living in Quezon City now... what form should i use for updating?

    ReplyDelete
  32. Hi Tom, what happens when a new employee does not submit a 1905 when he transfers to a new employer covered by another RDO? Tax is w/held by the employer and paid the amount to a bank authorized by the BIR to receive BIR payments w/in their area. The payment was received, and submitted by the employer to the BIR, monthly and yearend reports were submitted to the RDO and no notice of discrepancy has yet been received by the employer.

    ReplyDelete

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