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Item 4 of B.I.R. Form No. 1.80

BIR Ruling No. 504-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 16, 1958

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September 16, 1958 BIR RULING NO. 504-58 The President Filipino-Chinese Society, Inc. 1312-1316 Pedro Guevara St. Sta. Cruz, Manila S i r : In reply to your letter dated September 15, 1958, I have the honor to inform you as follows: 1. Item 4 of B.I.R. Form No. 1.80 refers to the legal wife. If the name appearing in said item is not the legal wife, she should be properly described. 2. The common-law wife referred to above should file a separate statement if she has real and/or personal property of her own. 3. The children had by the Chinese residents with his common-law wife should be included in item 4 of the form. LLpr Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue

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