BIR Ruling No. 069-62

April 18, 1962 BIR RULING NO. 069-62 Mr. Irineo O. de Jesus c/o Dalisay-Jayme Enterprises, Inc. 1st Avenue, Sta. Ana Davao City S i r : In reply to your letter dated July 17, 1961, I have the honor to inform you that an employed wife is considered to be the head of the family and proper claimant of the additional exemption in respect to any dependent children for purposes of the withholding tax on wages if her husband is unemployed. The moment the husband is employed, he becomes the head of the family with the privilege of claiming additional exemption for his dependent children while his wife, on the other hand, will be considered as an employee with zero exemption under the withholding tax table prescribed by Revenue Regulations No. V-70. Before enjoying such change of status, however, the husband is required to furnish his employer with a new withholding certificate reflecting such change. The same procedure shall be done by the wife. Said certificate shall be used by their respective employer in the determination of the amount of taxes to be withheld from them. In the event the husband fails or refuses to file his withholding exemption certificate as above-explained, the employer shall withhold the tax prescribed under schedule for zero exemption of the withholding tax table in sub-article (a). [Art. 2(e)(B), (C), and (D), Supplement A, Title II, Tax Code, as amended.] Very truly yours, BENEDICTO PADILLA Acting Commissioner of Internal Revenue