Personal Exemption Granted to an Unmarried Woman
BIR Ruling No. 108-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 11, 1959
Full text
February 11, 1959 BIR RULING NO. 108-59 Mrs. Virginia R. Suaco Accounting Department A. T. Sauco & Co., Inc. 2100 Rizal Avenue, Manila M a d a m : In reply to your letter dated January 14, 1959, I have the honor to inform you that an unmarried woman who has a child below 21 years of age and fully dependent upon her for support, is entitled to a personal exemption of P3,000.00 and an additional exemption of P600.00 for the said child in accordance with Section 23(b) and (c) of the Tax Code. Such child may be considered a recognized natural child if so recognized by either parent who at the time of its conception had legal capacity to contract marriage (Art. 277, Civil Code). Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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