BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 12, 1977
Full text
September 12, 1977 Mr. Lim Lit 306 M.H. del Pilar Street Caloocan City Gentlemen : This refers to your letter dated August 25, 1977 requesting a ruling whether it was proper for you to claim a personal exemption of P3,000 as a married individual in your income tax returns for 1974, 1975 and 1976. It appears that you are a Chinese citizen applying for Philippine citizenship and that in your income tax returns for 1974, 1975 and 1976, you claimed a personal exemption of P3,000 as a married individual although your wife was staying in Hongkong. In reply, please be informed that you are entitled to a personal exemption of P3,000. (BIR Ruling No. 371, S. 1958). However, you must present proof of marriage in order that said exemption can be claimed. Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."
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