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Personal Exemption Granted to a Married Resident Alien in the Philippines

BIR Ruling No. 371-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 17, 1958

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July 17, 1958 BIR RULING NO. 371-58 The Secretary Indian Chamber of Commerce (Manila) Inc. R-301 Marvel Bldg. 2 576 Juan Luna Street Manila S i r : In reply to your letter dated October 25, 1957, I have the honor to inform you that a married resident alien in the Philippines whose wife and/or children are in India, may claim the personal exemption of P3,000.00 corresponding to a married individual or head of a family. However, he cannot claim additional exemption for his children not residing in the Philippines. LLpr Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue

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