BIR Ruling No. 030-65

April 27, 1965 BIR RULING NO. 030-65 Mr. Reynaldo Ferrer Crown Hotel, Session Road Baguio City S i r : In reply to the queries contained in your letter dated March 5, 1965, I have the honor to inform you as follows: Children and household helpers over 18 years of age, even if already included in the tax census returns of their parents and employers are nonetheless required to file their own tax census returns pursuant to Section 1 of Republic Act No. 2070, as amended. Children who have no real or personal property and income are not subject to the basic residence tax. They are not, therefore, required to present their residence certificates when executing under oath their tax census statements. However, the fact of exemption as well as the basis thereof should be indicated in their tax census returns. Although household helpers may have no real or personal property they are subject to the basic residence tax if they earn salaries of not less than fifty centavos a day and are employed during any calendar year for at least thirty consecutive working days. cdll Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue