BIR Ruling No. 019-64

March 25, 1964 BIR RULING NO. 019-64 The Regional Director BIR Regional District No. 8 Naga City Attention : Chief, Income & Business Tax Branch S i r : In reply to your letter dated October 16, 1963, I have the honor to inform you that for donee's gift tax purposes, illegitimate children do not enjoy more exemptions than the surviving spouse, legitimate, recognized natural, or adopted children of a citizen or resident donor. Section 112(a)(2) of the Tax Code does not grant any amount of additional exemption from donee's gift tax to illegitimate children. As a matter of fact, illegitimate children are no longer covered by the exemption under said Section 112(a)(2) after their inclusion by Republic Act No. 579 as one of the beneficiaries or donees entitled to the P5,000 exemption under Section 110(a) of the Tax Code. aisadc Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue