Non-exemption of Unmarried Woman Supporting her 48-year Old Sister
BIR Ruling No. 253-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 6, 1958
Full text
May 6, 1958 BIR RULING NO. 253-58 Miss Jovita B. Banaag 19 M. H. Del Pilar Taal, Batangas M a d a m : In reply to the query contained in your letter dated April 15, 1958, I have the honor to inform you as follows: An unmarried individual will qualify only as head of a family with respect to his or her dependent sister if such dependent is less than twenty-one years of age. (Sec. 23(b), Tax Code) Accordingly, an unmarried woman supporting her sister who is forty-eight (48) years old is not entitled to claim exemption as head of a family, even if such sister is incapable of self-support because physically defective. llcd 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.