BIR Ruling No. 065-65

June 18, 1965 BIR RULING NO. 065-65 Mr. Aquilino C. Catapang c/o Bureau of Labor Standards Moret Cor. Espaa Streets Sampaloc, Manila S i r : In reply to your letter dated March 5, 1965, I have the honor to inform you that Section 23(c) of the National Internal Revenue Code as amended by Republic Act No. 2343 enumerates specifically those who can be considered dependents, for purposes of determining the additional exemption of individuals, such as 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. A first cousin is not among those enumerated. Accordingly, for income tax purposes, no additional exemption can be claimed for a dependent first cousin. LLjur Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue