BIR Ruling

June 11, 1970 Miss Gloria B. Mosende Placer, Surigao del Norte M a d a m : This is in reply to your letter dated April 16, 1970 requesting information whether you can claim personal exemption as "head of the family" in view of the fact that you have parents who are living with and dependent upon you for their chief support. cd In reply thereto, I have the honor to quote hereunder Section 23(b) of the Tax Code as amended: "Section 23(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 with one or more brothers or sisters, or with one or more legitimate, recognized natural, or adopted children living with and dependent upon him or her for their chief support where such brothers, or sisters, or children are not more than twenty-three years of age, unmarried, and not gainfully employed, or where such children are incapable of self-support because mentally or physically defective . (Emphasis supplied) Under the above-quoted provision, you are considered a "head of the family" entitled to claim a personal exemption of P3,000.00 in your income tax return. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue