Personal Exemption of a Single Individual

February 6, 1959 BIR RULING NO. 063-59 Mr. Joaquin Ti Kieng P. O. Box 138, Bacolod City S i r : This has reference to your letter dated January 28, 1959. You stated that you have three legitimate children in China and five illegitimate children in the Philippines. You now request this Office how much exemption you are entitled under the income tax law. In reply thereto, I have the honor to inform you that you are entitled only to a personal exemption of P1,800 as a single individual. You are not entitled to additional exemptions for your legitimate children in China and illegitimate children in the Philippines, in accordance with Section 23(b) of the Tax Code, as amplified by Section 11 of Regulations No. 2, The Income Tax Regulations. cdpr Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue