BIR Ruling

March 7, 1975 Mrs. Maria P. Ayro 236 Tanduay, San Miguel Manila M a d a m : This refers to your request for legal opinion on your query viz: "On December 10, 1972 male taxpayer A who is not the head of the family married female taxpayer B who is the head of the family. May taxpayer A and B file separate individual income tax returns for the year 1972, with A being entitled to P1,800.00 personal exemption and B being entitled to P3,000.00 personal exemption? Or should taxpayer A and B file joint income tax return for the year 1972 and be entitled only to personal exemption of P3,000.00 plus P1,000.00 exemption for one dependent? Is it compulsory for spouses to file joint income tax return and/or statement for Residence Certificate Class B even if they were married only in December of that taxable year?" cdti The pertinent provision of the Tax Code reads as follows: "Sec. 23. Amount of personal exemptions allowable to individuals . . . . "(a) . . . "(b) Personal exemption of married persons or head of family . The sum of three thousand pesos, if the person making the return is a married man or a married woman or 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 the family' includes an unmarried man and woman with one or both parents, or one or more brothers or sisters, or one or more legitimate, recognized natural or adopted children living with and dependent upon him or her for their chief support where such brothers, sisters, or children are not more than twenty-one years of age, unmarried, and not gainfully employed or where such children are incapable of self-support because mentally or physically defective. "(c) Additional exemption for dependents . The sum of one thousand pesos for each legitimate, recognized natural, or adopted child, wholly dependent upon and living with the taxpayer if such dependents are not more than twenty-one years of age, unmarried, and not gainfully employed or incapable of self-support because mentally or physically defective. The additional exemption under this subsection shall be allowed only if the person making the return is the head of the family. Provided, however , That the total number of dependents for which additional exemptions may be claimed shall not exceed four dependents. "(d) Change of status . If the taxpayer married or should have additional dependents as defined in subsection (c) above during the taxable year the taxpayer may claim the corresponding personal exemptions in full for such year." Pursuant to the abovequoted provision after the marriage of A and B on December 10, 1972 they are not required to file a joint return, and be entitled to a personal exemption of P3,000.00, A, the husband, being considered as head of the family. If the child of B is legitimate, recognized natural or adopted child of B, they are entitled to an additional exemption of P1,000.00 for the child. The additional residence tax (Class B) shall be based upon the total property owned by them or upon the total gross receipts or earnings derived by them, the same to be declared by the head of family. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5