BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 19, 1973
Full text
June 19, 1973 Mr. Sergio P. Tumbaga Placer, Surigao del Norte S i r : This refers to your letter dated March 5, 1973 requesting information whether or not dependents are required to file a separate income tax return and/or execute an affidavit stating that they have no income in order that they may be allowed to secure Class "A" residence certificate. In reply, I have the honor to inform you that dependents as defined under Section 23(b) and (c) of the Tax Code are not required to file a separate income tax return and/or execute an affidavit that they have no income of their own when securing Residence Certificate "A". However, dependent children when securing residence certificates should present to the issuing officer their own Tax Account Number as required under the provisions of Revenue Memorandum Circular No. 68-72. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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