BIR Ruling

April 12, 1972 Mr. Alfredo C. de Jesus Warner Bros. (P.E.), Inc. Suite 311-312 P.P.B. Bldg. 1000 United Nations Avenue Ermita, Manila D-406 S i r : This refers to your letter dated March 27, 1972 requesting information as to whether or not a taxpayer who is married and with dependent children can still claim an additional exemption of P1,000 for his son who will be twenty three years old in April, 1972. In reply thereto, I have the honor to inform you that the provisions of Section 23(c), and not Section 23(d) of the Tax Code, as amended should be applied in the resolution of the question propounded in your letter. It is to be noted that under Section 23(d) of the Tax Code, full personal and/or additional exemptions for the taxable year are allowed only when the taxpayer is married or should have additional dependents as defined in Section 23(c) of the same Code, during such year; and, when the taxpayer, or his spouse, or any of his dependents should die during such year. Section 23(c) of the Tax Code, as amended, provides: "(c) Additional exemption for dependents . The sum of one thousand pesos for each legitimate, recognized natural, or adopted child, wholly dependent upon and living with the taxpayer if such dependents are not more than twenty-three years of age, unmarried, and not gainfully employed or incapable of self-support because mentally or physically defective. The additional exemption under this subsection shall be allowed only if the person making the return is the head of the family. (As amended by Sec. 3, Republic Act No. 590 and Sec. 3, Republic Act No. 2343.) Accordingly, for purposes of his 1971 income tax return which will be filed on or before April 15, 1972, the taxpayer adverted to in your inquiry can still claim an additional exemption of P1,000 for his dependent son who will be twenty three years of age in April, 1972. However, for purposes of his 1972 income tax return which will be filed on or before April 15, 1973, the taxpayer is no longer entitled to the P1,000 additional exemption for his son who is already more than twenty three years of age during the taxable year 1972. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue