Request for Exemption from Payment of Income Tax and Filing of Income Tax Return

September 9, 1987 BIR RULING NO. 272-87 45 (a) (2) (A) 000-00 272-87 S i r : This refers to your letter dated September 8, 1987 requesting in effect, a ruling as to whether you are exempt from the payment of income tax and filing of the corresponding income tax return since your gross income for 1986 is only P5,944.00; that you have four (4) dependent minor children; and that your wife is not employed. In reply, please be informed that based on the foregoing facts, you are exempt from the payment of income tax. Moreover, pursuant to Section 45 (a)(2)(A) of the Tax Code, as amended by Executive Order No. 37, individuals whose gross income does not exceed his total personal and additional exemptions for dependents under Section 30 of the same Code shall not be required to file an income tax return. Such being the case, and since your gross income for the year 1986 did not exceed your total personal and additional exemptions for dependents under Section 30(l)(1) and (2) of the Tax Code, you are likewise exempt from filing an income tax return for said year. Very truly yours, (SGD.) EUFRACIO D. SANTOS Deputy Commissioner