Filing of Tax Census Returns

October 10, 1966 BIR RULING NO. 042-66 Mr. Antonio F. Conda, Jr. Chief, Tax Census Branch Bureau of Internal Revenue Regional Office No. 12 Western Visayas Region, Iloilo City S i r : In reply to the queries contained in your letter dated December 8, 1965 to the Chief, Tax Census Division, relative to Revenue Memorandum Order No. 58-65 dated October 14, 1665, you are informed as follows: cdt 1. Revenue Memorandum Order No. 58-65 is applicable to the 1966 tax census statement and shall remain in force and effect until subsequently superseded. 2. The term "dependent children" is not to be construed in the manner defined in the income tax regulations. 3. There is no age limit of dependent children and household helpers who are exempt from filing tax census returns. As long as they do not possess any real or personal property of their own or do not earn an income of more than P1,800.00 annually and as long as said children are living with and dependent upon their parents for support they are not required to file a return. 4. (a) Married children, regardless of age, are required to file tax census statements even if they rely on their parents for support. (b) Children over 23 years of age and earning P1,800.00 or more annually are required to file tax census returns, irrespective of whether or not these children are still receiving aid or support from their parents. However, those whose earnings do not amount to P1,800.00 are not required to file. (c) Dependent children or household helpers over 18 years of age and possessed of personal properties not of substantial value and consisting principally of personal effects are not required to file the statement. However, should they possess personal properties of more or less permanent or static values, such as jewelries, and of substantial value, they must file a tax census statement. Please be further informed that the filing of tax census returns by individuals or corporations has been discontinued in view of the writ of preliminary injunction issued by the Court of First Instance of Manila enjoining this Office from enforcing the provisions of the Tax Census Law. However, as soon as the said injunction is lifted or the legality of the Tax Census Law is sustained by the Supreme Court as prayed for in our appeal the filing of tax census returns shall be resumed. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue