Personal Exemption Granted to a Resident Alien Whose Legitimate Wife is Staying Abroad
BIR Ruling No. 142-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 26, 1959
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February 26, 1959 BIR RULING NO. 142-59 Mr. Alejandro Antonio San Carlos, Occidental Negros S i r : In reply to your letter dated January 20, 1959, I have the honor to inform you that a resident alien whose legitimate wife is staying abroad is entitled to a personal exemption of P3,000.00, provided that said wife is proven to be alive and that he is not legally separated from her. (Sec. 23(b) Tax Code) The maintenance of a common-law wife will not entitle a person to an exemption of P3,000.00, nor may additional exemptions be claimed for children with a common-law wife of a person legally married to another woman. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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