Married Person Cannot Claim Additional Exemption for His Aged Parent
BIR Ruling No. 250-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 7, 1959
Full text
May 7, 1959 BIR RULING NO. 250-59 Mr. Felipe Al Araez c/o Dodwell & Co., Ltd. M a n i l a S i r : In reply to your query dated April 24, 1959, I have the honor to inform you that a married person cannot claim additional exemption of P600.00 for his aged parent who is residing with him because only legitimate, adopted and recognized natural children are entitled to additional exemption, pursuant to section 23(c) of the Tax Code. cdtech Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.