Children of a Resident Alien Who are Residing Abroad
BIR Ruling No. 513-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 15, 1958
Full text
September 15, 1958 BIR RULING NO. 513-58 Miss Caridad Pichay 1147 Pax, Quiapo Manila M a d a m : In reply to your letter dated September 10, 1958, I have the honor to inform you that a resident alien whose children are residing abroad since birth is not entitled to additional exemption for said children. If said resident alien had been claiming for the past years additional exemption for said children, he shall be held liable for the corresponding tax due on the amount claimed as exemption. For purpose of Republic Act No. 2070, children not actually living with the declarant, such as the children referred to above, should not be included in item 5 of B.I.R. Form No. 1.80. LLjur Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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