BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 5, 1974
Full text
April 5, 1974 Mr. Solomon S. Santos Bo. Sucad, Apalit Pampanga S i r : In reply to your letter dated March 6, 1974, I have the honor to inform you that the additional personal exemption of P1,000.00 for each child is not allowable in the case of illegitimate children although they are wholly dependent upon and living with the taxpayer. cdta Pursuant to Section 23(c) of the Tax Code, said additional exemption is given only to each legitimate, recognized natural or adopted child. Obviously, the law rules out illegitimate children. acd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR.
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