I'm Giancarlo Enrico S. Pozon, a Wushu instructor, investor and Barrister... That's right, Barrister; I graduated from law school and took the Bar Exams, now I'm waiting for the results. I created this blog to make Philippine Law easy to understand for the average person. It's all about free legal advice. There are many law blogs. But the problem is that many of them are written for lawyers and law students. They use words that can't be understood by ordinary people.
Many lawyers, judges and law students consider themselves as superior to most human beings because of their knowledge of the law. It bothers me since the law is supposed to serve society. Since the law is meant to serve society as a whole, it is important that is must be understood by everybody.
This does not mean that we should all become lawyers. It means that although law is a highly specialized profession, the first duty of everybody in this profession is to make the law understandable to all; that's why all these articles are free legal advice.
Like I said, this blog is about law -but it's for the ordinary people, not the lawyers. It's for the ordinary folk so they will know what is good and bad for them, and that making them aware of the law will help us all improve society as a whole. This is free legal advice for everybody!
Continuing from the previous post and its related articles as well as the first article on personal and additional exemptions, we now move to other important notes on the same subject matter.
Children
1.) A legitimate child is one born into the marriage
2.) A legally adopted child is one who is adopted by virtue of a court order
3.) A recognized natural child is one whose parents aren't married but have the legal capacity to marry
4.) A spurious child is one born out of wedlock and one or both of his/her parents is/are married to someone else
The Family code, which replaced the Civil Code's provisions on family relations, made no distinction as to the kinds of illegitimate children. A taxpayer is entitled to claim the additional Php25,000 per year exemption per child if:
1.) The child is either legitimate, illegitimate or legally adopted
2.) The child lives with the taxpayer
3.) Is not more than 21 years old (but take note of #6)
4.) Isn't married
5.) Isn't gainfully employed (see #6)
6.) Is incapable of self-support because of a mental or physical defect (in this case, age won't matter)
If the parents are legally separated, the one who has custody over the children can claim the exemption.
Senior Citizens
Under RA 7432, qualified senior citizens can be claimed as dependents. But under RA 9504, which supersedes RA 7432, it makes no difference anymore; with or without a senior citizen as a dependent, the taxpayer can still claim the annual personal exemption of Php50,000.
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