BIR Ruling No. 060-61

February 15, 1961 BIR RULING NO. 060-61 Miss Silagan Santos Bureau of Public Schools Division of Bulacan Malolos, Bulacan M a d a m : In reply to the query contained in your letter dated November 28, 1960, I have the honor to quote hereunder subsections (b) and (c) of Section 23 of the Tax Code, as amended by Republic Act No. 2343: cdt "(b) Personal exemption of married persons or heads of family . The sum of three thousand pesos, if the person making the return is a married man or a married woman or the head of a family: Provided , That only one exemption of three thousand pesos shall be made from the aggregate income of both husband and wife when not legally separated. For the purpose of this section, the term 'head of family' includes an unmarried man or woman with one or both parents , or one or more brothers or sisters , or one or more legitimate , recognized natural , or adopted children living with and dependent upon him or her for their chief support where such brothers , sisters , or children are not more than twenty-three years of age , unmarried , and not gainfully employed , or where such children are incapable of self-support because mentally or physically defective ." "(c) Additional exemption for dependents . The sum of one thousand pesos for each legitimate , recognized natural , or adopted child , wholly dependent upon and living with the taxpayer if such dependents are not more than twenty-three years of age, unmarried, and not gainfully employed or incapable of self-support because mentally or physically defective. The additional exemption under this subsection shall be allowed only if the person making the return is the head of the family ". (Emphasis supplied) cdti Inasmuch as the persons under your support, though below twenty-three (23) years of age, are neither your legitimate, recognized natural, or adopted children, you are not entitled to the personal or additional exemptions as head of a family, pursuant to the abovecited provisions of law. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue