Additional Personal Exemption Limited Only to Legitimate, Recognized Natural or Adopted Child

February 19, 1982 BIR RULING NO. 040-82 23-c 000-78 040-82 Mr. Florentino P. Magallanes Magallanes, Agusan del Norte S i r : This refers to your letter dated March 6, 1981 stating that you are the father of Urbano P. Magallanes, who has eight (8) children; that your son, Urbano, as a letter carrier of Magallanes, Agusan del Norte, was the victim of a traffic mishap in the early part of 1979, while in the performance of his duties; that as a result of the accident, your son was incapacitated until now; that being the father, you have no alternative but to support your son's family, including the education of his children. You would like now to request for additional exemption for dependents. In reply, I have the honor to inform you that pursuant to Section 23(c) of the Tax Code of 1977, as amended by Presidential Decree No. 1773, an additional personal exemption of the two thousand pesos shall be allowed for each legitimate, recognized natural, or adopted child, wholly dependent upon and living with the taxpayer if such dependents are not more than twenty one years of age, unmarried, and not gainfully employed or incapable of self support because of mental or physical defect. In other words, the additional personal exemption is limited only to a legitimate, recognized natural or adopted child. Such being the case, since the children of Urbano are admittedly your grandchildren, you cannot claim additional personal exemptions on them even if they are wholly dependent upon and living with you. cdti Very truly yours, RUBEN B. ANCHETA Acting Commissioner