BIR Ruling

August 10, 1970 Mr. Lugenita Godinez Belleza Punta Rizal Lapu-Lapu City M a d a m : This is in reply to your letter dated My 13, 1970 requesting information as to whether you are entitled to any exemption for your dependent parents, half brothers and half sisters. It appears that your husband is also supporting his jobless parents, brothers and sisters. Section 23(b) and (c) of the Tax Code read as follows: "(b) Personal exemption of married persons or heads of family . The sum of three thousand pesos, if the person making the return is a married man or a married woman or the 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 family" includes an unmarried man or woman with one or both parents, or with one or more brothers or sisters, or with 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-three years of age, unmarried, and not gainfully employed, or where such children are incapable of self-support because mentally or physically defective. (As amended by Republic Act No. 5325, Emphasis supplied) cdt "(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 dependent are not more than twenty-three 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. (As amended by sec. 3, Republic Act No. 590 and section 3, Republic Act No. 2343.)" Under the aforequoted provisions of law, you and your husband can claim in a joint income tax return only one personal exemption of P3,000.00. Both of you cannot claim an additional exemption of P1,000 for any of your respective parents, brothers, or sisters, because such additional exemption can only be claimed for children specified under Section 23(c) of the Tax Code, as amended. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue