Exemption as Head of a Family of a Resident Alien With Children

May 14, 1958 BIR RULING NO. 275-58 Mr. Florencio Ordoa Agoo, La Union S i r : In reply to the queries contained in your letter dated February 25, 1958, I have the honor to inform you as follows: A resident alien with six (6) children by his common-law wife living with him may be considered as head of a family, if anyone of the said children is his acknowledged natural child, dependent chiefly upon him for support and is under twenty-one years of age or incapable of self-support because mentally or physically defective, even if twenty-one years of age or over. An alien residing or living in that municipality whose children had with his wife, a resident of China, are away at school in another municipality, is entitled to exemption as head of a family if anyone of the said children is dependent upon him for chief support, is under twenty-one years of age and the common home is still maintained. If the aforesaid resident alien is the head of a family, he may claim additional exemption of P600 for each child who is wholly dependent upon him for support, if such dependent is under twenty-one years of age. LLjur Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue