Request for Personal Exemption as "Head of Family"
BIR Ruling No. 037-66 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 23, 1966
Full text
September 23, 1966 BIR RULING NO. 037-66 Miss Epifania Solante McArthur, Tudela Cebu M a d a m : This refers to your letter dated June 28, 1966 requesting a ruling based on the following query: "I have the honor to request this office for personal exemption as head of family. My mother is old and sickly and incapable of self-support. For your further information, I'm not only supporting my mother but also my brothers and sisters who are sickly too." In reply, I have the honor to inform you that under your representation you are entitled to a personal exemption of P3,000.00 as 'head of family'; however, no additional exemptions for your brothers and sister shall be allowed. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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