BIR Ruling [DA-209-96]

June 25, 1996 BIR RULING [DA-209-96] 2nd Indorsement Returned to the Assistant Commissioner, Human Resource Development Service, Attn.:Chief, Personnel Division, the within papers relative to the contending claims of Mrs. Soledad de Guzman-Dizon and Mrs. Zoila Galera-Dizon to the retirement gratuity, terminal leave pay and other monetary benefits due the late Romeo C. Dizon, former employee of this Bureau who died last September 14, 1995. Records show that during his lifetime, Mr. Dizon contracted two (2) marriages the first on May 6, 1963 when he married Soledad de Guzman and the second on November 11, 1981 when he took his bride the former Zoila S. Galera; that the first marriage was solemnized at the Municipal Building of Balanga, Bataan as evidenced by a certification issued by the Civil Registrar of said municipality while the second marriage was solemnized at the Municipal Building of Limay, Bataan as shown by the attached certification issued by the Local Civil Registrar of Limay, Bataan; that he had eight (8) children with Soledad and one (1) child with Zoila. The issue submitted to this Office for resolution is to determine who is entitled to claim the retirement gratuity, terminal leave pay and other monetary benefits of the deceased Romeo C. Dizon. Based on the foregoing facts, the second marriage of the deceased to Zoila S. Galera entered into while his marriage with Soledad de Guzman was still subsisting, is null and void. Article 41 of the Family Code states: "Art. 41. A marriage contracted by any person during the subsistence of a previous marriage shall be null and void. .." Accordingly, his child born with Zoila S. Galera is considered illegitimate; as such the monetary benefits which are payable by this Bureau to the Estate of the deceased Romeo C. Dizon should be divided in the following proportions: (1) the share of Soledad de Guzman-Dizon shall be equal to the share of one legitimate child, meaning that she and her children with Romeo C. Dizon shall receive equal shares; (2) the illegitimate child named Maria Jesusa Cecilia G. Dizon shall receive an amount equal to one-half of the share of one legitimate child, pursuant to Article 176 of the Family Code. On the other hand, Zoila Galera is not entitled to any share in the Estate of the late Romeo C. Dizon pursuant to Article 739(1) of the New Civil Code. In view of the fact that Soledad de Guzman executed a waiver of rights over her share in the retirement benefits to be received by the Estate of the late Romeo C. Dizon, in favor of the latter's children, said monetary benefits shall be divided among the children of the deceased taking into consideration their legitimate and illegitimate status. cd Be guided accordingly. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue