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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 2, 1973

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March 2, 1973 Mr. Vidal S. Villegas Evernew Shirt Factory 884-M. Alvarado St. Binondo, Manila S i r : In reply to your letter dated February 22, 1973, I have the honor to inform you that pursuant to Section 12 of Presidential Decree No. 69, the provizo of Section 23(o) of the Tax Code as amended by the said Decree that the total number of dependents for which additional exemptions may be claimed shall not exceed four (4) dependents shall take effect and apply to income beginning January 1, 1973. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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