BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 24, 1977
Full text
February 24, 1977 Personal exemption allowed to married persons or heads of family In reply to your letter dated January 25, 1977, I have the honor to inform you that a widow who is head of the family is allowed a personal exemption of P3,000.00, pursuant to Section 23(b), Tax Code, which provides: "(b) "(b) Personal exemption of married persons or heads of family . The sum of three thousand pesos, if the person making the return is a married man or a married woman or the head of a family: Provided , That only one exemption of three thousand pesos shall be made from the aggregate income of both husband and wife when not legally separated. For the purpose of this section, the term "head of family" includes an unmarried man or woman with, one or both parents, or one or more brothers or sisters, or one or more legitimate, recognized natural, or adopted children living with and dependent upon him or her for their chief support where such brothers, sisters, or children are not more than twenty-one years of age, unmarried, and not gainfully employed, or where such children are incapable of self-support because mentally or physically defective." cdti
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