No Additional Exemption Can be Allowed for Dependent Niece and Nephew
BIR Ruling No. 099-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 19, 1959
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February 19, 1959 BIR RULING NO. 099-59 Mr. Pablo C. Baquiran CVSAT, Tuguegarao, Cagayan S i r : In reply to your letter of February 10, 1959, I regret to inform you that no additional exemption can be allowed for your dependent niece and nephew unless they are legally adopted by you as required in Section 23(c) of the National Internal Revenue Code. cdpr Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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