BIR Ruling [DA-381-03]

October 20, 2003 BIR RULING [DA-381-03] Art. 370, NCC; DOJ Opinion No. 36 S. 2000 Undated Ruling dated Sept. 22, 1970 Ms. Rytta F. David 6774 Santuico Street Brgy. Pio del Pilar, Makati City M a d a m : This refers to your letter dated February 4, 2003 requesting that you be allowed to revert to your maiden name in all your transactions with the Bureau of Internal Revenue as the GSIS, PAG-IBIG and your office, the Senate of the Philippines has recently allowed you to revert to your maiden name. In reply, please be informed that Article 370 of the New Civil Code of the Philippines, as amended, provides that: "Art. 370. A married woman may use: (1) Her maiden first name and surname and add her husband's surname or (2) Her maiden first name and her husband's surname, or (3) Her husband's full name, but prefixing a word indicating that she is his wife, such as "Mrs." Department of Justice Opinion No. 36, S. 2000, states that: HDIaST "Commenting on the aforequoted provision of the law, a learned civilist articulates that: Under the present article of our Code, . . . , the word "may" is used, indicating that the use of the husband's surname by the wife is permissive rather than obligatory. We have no law which provides that the wife shall change her surname to that of the husband upon marriage. This is in consonance with the principle that surnames indicate descent. It seems, therefore, that a married woman may use only her maiden name and surname. She has an option but not a duty, to use the surname of the husband in any of the ways provided by this article. [ I Tolentino p. 675 (1990) ] The sole function of a name is to identify the person whom it is intended to designate. ( Department of Public Assistance of Com. of Pa. vs. Reustle, 56 A. 2d 221, 223 358 Pa. III ) It is the symbol for individualization which serves to distinguish him from all others ( I Tolentino 672 [1990] citing Ferrera ) Accordingly, considering that no apparent prejudice or damage will result to the government and to the public in general if the subject individual is allowed to use her maiden name, then no amount of objection may bar her from exercising a right that is recognized by law. Presently, however no law prescribes the appropriate procedure that should be undertaken when a married woman desires to drop the surname of her husband. It is our considered view that for as long as no confusion and damage are caused as a result of such change, or the change is done in good faith, the exercise of the option under Art. 370 of the aforementioned Code may be upheld. Thus, inasmuch as you want to revert to your maiden name and drop the surname your husband solely for the purpose of uniformity in the use of your maiden name in all your personal and business transactions and that per your affidavit dated January 16, 2003, it is not for the reason of evading creditors turning your back on other transactions to which you were a party, and inasmuch as the GSIS, PAG-IBIG and your office allowed you the use thereof, this Office hereby grants your request for the use of your maiden name in all your transactions with the Bureau of Internal Revenue, subject to the prevailing rules on taxpayer's registration update. This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be disclosed that the facts are different then this ruling shall be considered null and void. Very truly yours, Commissioner of Internal Revenue By: (SGD.) JOSE MARIO C. BUAG Deputy Commissioner Legal and Inspection Group