BIR Ruling

March 19, 1968 Mr. Juan A. Manlutac San Agustin, Betis Guagua, Pampanga S i r : This refers to your letter dated February 22, 1968 requesting legal opinion on the question of whether or not for income tax purposes you, as a married man with one child can claim an additional exemption for your dependent father-in-law who is incapable of self-support because of his being physically defective. In reply, I have the honor to inform you that pursuant to Section 23 sub-paragraphs (b) and (c) of the Tax Code as amended, as head of the family, you are entitled to a personal exemption of P3,000.00 and to an additional exemption of P1,000.00 only for your child if the latter is your legitimate, recognized natural or adopted child, wholly dependent upon and living with you, not more than 23 years of age, unmarried and not gainfully employed or is incapable of self-support because mentally or physically defective. You cannot claim an additional exemption for your dependent father-in-law inasmuch as under Section 23(c) of the Tax Code a father-in-law is not one of the dependents that would entitle you to an additional exemption of P1,000.00. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue