BIR Ruling

February 28, 1973 Mr. Juan R. Lopez 2144-C, Claro M. Recto Avenue Quiapo, Manila D-405 S i r : In reply to your letter dated February 19, 1973, I have the honor to inform you that in view of the conjugal nature of the income of spouses, you can claim additional exemption for your dependent stepchildren (See B. I. R. Ruling No. 235, series of 1961) provided that such dependents are the legitimate, recognized natural or adopted children of your wife by her first marriage, wholly dependent upon and living with you and your wife, not more than twenty three (23) years of age, unmarried, and not gainfully employed or incapable of self-support because mentally or physically defective. Effective January 1, 1973, however, the maximum age for dependents qualified for additional exemption has been reduced from twenty three (23) to twenty one (21) years old, and the total number of dependents for which additional exemptions may be claimed shall not exceed four (4) dependents. (See Sec. 23 (c), Tax Code as amended by Presidential Decree No. 69.) Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue