BIR Ruling

December 3, 1973 Mr. Lorenzo Cabrera 2226-D Narra Extension Tondo, Manila S i r : This refers to your letter dated November 3, 1973 requesting that you be entitled to the additional exemption of P1,000 for your dependent mother-in-law, namely: Rosario B. Vda. de Moss, over-age, sickly, and has been living under your total care and support for more than twenty years; In reply, I have the honor to inform you that pursuant to Section 23(c) of the Tax Code as amended, a person who is entitled to a personal exemption of P3,000 as head of family may claim additional exemption of P1,000 for each of his legitimate, recognized natural, or adopted child, wholly dependent upon and living with the taxpayer if such dependents are not more than twenty-one years of age, unmarried, and not gainfully employed or incapable of self-support because mentally or physically defective. In view thereof, and inasmuch as your mother-in-law is not among those dependents mentioned in the aforecited provision of law, this Office believes and so holds that you are not entitled to the additional exemption of P1,000 for her. acd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5