BIR Ruling No. 373-61
BIR Ruling No. 373-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 1, 1961
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No date supplied BIR RULING NO. 373-61 Reference is made to your letter . . ., stating the following: "I am a Head of a family which includes my wife, mother, and two (2) brothers. My two (2) brothers' ages are 7 and 8 yrs. old. Also I have three (3) children whose ages are from 1 to 5 years." cdti "Can I claim an additional exemption for income tax purposes the amount of P2,000.00 for my two brothers? If so under what authority?" In reply thereto, I have the honor to inform you that for income tax purposes, brothers are not included among dependents given additional exemptions provided in Section 23(c) of the Tax Code. LLphil
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