BIR Ruling No. 064-65

June 18, 1965 BIR RULING NO. 064-65 Mr. Romeo O. Nebriaga Municipal Judge San Gabriel, La Union S i r : In reply to your letter of January 28, 1965, I have the honor to inform you that the unmarried school teacher referred to in your query is not entitled to a personal exemption of P3,000, as head of a family, even if she actually supports her grandmother, the latter not being among the dependents whose support would constitute one giving such support "a head of family" as said term is defined in Section 23(b), which reads as follows "SEC. 23. Amount of personal exemptions allowable to individuals. xxx xxx xxx "(a) . . . "(b) . . . xxx xxx xxx . . . 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." (As amended by Republic Act 2343). aisadc Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue