Tax Rate of All Individuals (men & women)

August 27, 1958 BIR RULING NO. 466-58 2nd Indorsement Respectfully returned to the Honorable, the Secretary of Foreign Affairs, Manila. Under our Income Tax Law, all individuals (men & women) are subject to the same rate of graduated income tax, irrespective of whether they are single or married. Consequently, a woman is taxable on the same plane as a man. Pursuant to Section 21 of our National Internal Revenue Code, the rates of income tax payable by every individual, whether a citizen or resident of the Philippines, on his net income received from all sources, are shown below: Not Rate of Tax on each Exceeding Exceeding Bracket Tax Bracket P P 2,000.00 P 2,000 3% P 60.00 2,000 4,000.00 2,000 6% 120.00 4,000 6,000.00 2,000 9% 180.00 6,000 10,000.00 4,000 13% 520.00 The amount of personal exemptions (Sec. 23, Tax Code) allowable to individuals are as follows: a. Single individual P1,800.00 b. Married persons 3,000.00 c. Additional exemption for each dependent child under 21 years of age, or incapable of self-support because mentally or physically defective 600.00 Every citizen or resident of the Philippines having a gross income of P1,800.00 or over, during the taxable year is required to file an income tax return. (Sec. 45(a)(1), Tax Code). Under the aforesaid provision of law, a single individual is required to file an income tax return if his gross income is P1,800.00 or over during the calendar year. In case of married persons, only one consolidated return for the taxable year shall be filed by either spouse to cover the income of both spouses. (Sec. 45(d), Tax Code. cdtech (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue