BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 23, 1977
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February 23, 1977 Granddaughter not allowed an additional exemption . In reply to your letter dated February 14, 1977, I have the honor to inform you that you cannot claim an additional personal exemption of P1,000 for your six-year old grand-daughter even if she is entirely dependent upon you for her support. Under Section 23(c) of the Tax Code, the amount of P1,000 as additional exemption is allowed only "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." cdt
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