Entitlement to Additional Tax Exemption on Dependent Child

December 5, 1966 BIR RULING NO. 068-66 Mr. Santiago Benitez c/o Mr. Jose Estrella 2441 San Anton Street Sampaloc, Manila S i r : This refers to your letter dated April 11, 1966 requesting information as to whether or not for the taxable year 1962, your client, Mr. Jose Estrella, is entitled to an additional exemption of P1,000 for his dependent child who was born on October 26, 1939. In reply, I have the honor to inform you that under Section 23(c) of the Tax Code, as amended, the head of the family is entitled to an additional exemption of P1000 for each legitimate, recognized natural, or adopted child, wholly dependent upon and living with the taxpayers if such dependents are not more than 23 years of age, unmarried, and not gainfully employed or incapable of self-support because mentally or physically defective. In view thereof, this Office believes and so holds that your client is no longer entitled to an additional exemption of P1,000 for his dependent daughter, Erlinda, it appearing that the latter is already more than 23 years of age during the taxable year 1962. casia Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue