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!
Both employees and employers are allowed to deduct personal and additional exemptions from their gross incomes. It's in this article. Read it also in conjunction with this one. This article will show you how it's done.
These exemptions are arbitrary amounts allowed for the taxpayer's personal, living or family expenses and based roughly on the minimum of subsistence.
Every person, whether single, widowed or married but legally separated with no qualified dependent can claim a personal exemption of Php50,000.00. The same is true for the head of a family and a married individual. The additional exemption is Php25,000.00 for each qualified child or dependent (maximum of 4.) So a family can claim up to Php200,000.00 in personal and additional exemptions. "Head of a family" is not the same as a "married individual."
Head of the Family
A head of the family refers to any single or legally separated man or woman who has the following kinds of dependents enumerated below:
1.) One or both of the taxpayer's parents living with him and dependent on him for chief support.
2.) One or more brothers and sisters who are living with the taxpayer; not more than 21 years old; not married; and not gainfully employed; or incapable of self-support because of mental or physical defect, regardless of age.
3.) One or more children who are legitimate, illegitimate or adopted; living with the taxpayer; married; not dependent on him for chief support; not more than 21 years old; and not gainfully employed; or incapable of self-support because of physical or mental defect, regardless of age.
4.) One or more senior citizens, whether relatives or not, who are living with the taxpayer; dependent on him for chief support; at least 60 years old and have an annual income of not more than Php60,000.00.
"Living with the taxpayer" doesn't necessarily mean the dependent lives with the taxpayer. A dependent studying in another place can be considered living with the taxpayer due to support. "Chief support" means that the dependent has other sources of income but his main support comes from the taxpayer. This is connected to "not gainfully employed;" which means that the dependent's income isn't enough to support himself. Note: a person with an annual income that doesn't exceed Php50,000.00 is not considered gainfully employed.
For a married couple with a family, the general rule is that the husband claims the additional exemptions for dependent children. These are the exceptions:
1.) The husband is unemployed
2.) The husband is a non-resident citizen whose income is from foreign sources
3.) If the husband waives his right to claim the exemptions of the children (should be for all the children)
In the third instance, the waiver should be in a sworn statement attached to his Application for Registration (BIR Form 1902) and that of his wife's in accordance to procedure.
Both husband and wife compute their incomes and expenses separately but file only 1 return unless it's impractical for them to do so.
In case the spouses are legally separated, the spouse who is awarded the custody of the children can claim the exemption.
In case of a change of status, the following rules are to be observed:
1.) If the taxpayer marries or has additional dependents during the taxable year, he can claim the corresponding additional /personal exemption in full for that year.
2.) If he dies during the taxable year, his estate can still claim the personal and additional exemptions for himself and his dependents as if he died at the end of the taxable year.
3.) If the spouse or any of the dependents die within the taxable year, or if any of the dependents marry, become 21 years old or become gainfully employed during the taxable year, the taxpayer can still claim the same exemptions for that taxable year.
The following taxpayers are allowed to avail of personal and additional exemptions:
1.) Resident Citizens
2.) Non-resident Citizens
3.) OCWs/OFWs
4.) Non-resident aliens engaged in trade or business in the Philippines if there is reciprocity
5.) Estates and trusts (Php20,000.00 only)
6.) Resident Aliens
The following aren't allowed to claim personal and additional exemptions:
1.) Non-resident aliens engaged in trade or business if there is no reciprocity
2.) Non-resident aliens not engaged in trade or business
3.) Partnerships and corporations
Reciprocity
If the country of the alien grants similar exemptions to Filipinos, the Philippines grants exemptions in return. If there is reciprocity, the amount to be deducted can't exceed the limits of Philippine tax law. In case one exemption is lower the lower one is preferred, even if the foreign country's exception is the lower one.
The following taxpayers are allowed to avail of personal and additional exemptions:
1.) Resident Citizens
2.) Non-resident Citizens
3.) OCWs/OFWs
4.) Non-resident aliens engaged in trade or business in the Philippines if there is reciprocity
5.) Estates and trusts (Php20,000.00 only)
6.) Resident Aliens
The following aren't allowed to claim personal and additional exemptions:
1.) Non-resident aliens engaged in trade or business if there is no reciprocity
2.) Non-resident aliens not engaged in trade or business
3.) Partnerships and corporations
Reciprocity
If the country of the alien grants similar exemptions to Filipinos, the Philippines grants exemptions in return. If there is reciprocity, the amount to be deducted can't exceed the limits of Philippine tax law. In case one exemption is lower the lower one is preferred, even if the foreign country's exception is the lower one.
92 comments:
Sir, salamat sa post na ito. Marami akong na-confirm na info. This past month kasi eh bumalik ang (form 2301) application ko as head of the family dahil according to BIR eh hindi daw qualified dependents ang mga kapatid ko (Ages 19, 16, and 12). Saan po kaya ako makakakuha ng copy ng definition ng "head of the family" para po masuportahan ang application ko. I've checked BIR's website pero hindi po nila na-define ng mabuti ang "head of the family", etc. Thanks in advance sir.
"Head of the family" nasa National Internal Revenue Code Sec. 35 amended by RA 9504
thank you sir.
sir, another question. I've found and read the code and it defines "head of the family" just as you said. But I really cannot find the paragraph/clause which clearly defines what "living with the taxpayer" means. As you discussed, ""Living with the taxpayer" doesn't necessarily mean the dependent lives with the taxpayer...". If it's not too much to ask, is there a section in the code where I can find this?
That's the interpretation of the term "living with the taxpayer" already. "Living with the taxpayer" means being dependent on the taxpayer. That's how the tax law experts interpret it.
Good day, can a stepchild be claimed as a dependent?
Hello JP,
Sorry for the late reply. Yes, a stepchild can be calimed as a dependent.
A resident alien working here in the Philippines having 4 qualified dependents, if he is qualified to additional exemption?
Thanks
Hi, thank you for your reply. Can you point me to any document that contains the guidelines for claiming stepchildren as dependents? The BIR personnel I've talked to say that the taxpayer should legally adopt the stepchildren first.
Thank you and more power!
good pm sir,
i am a single mother (head of the family), can i claim my child as an additional exemption of P25,000, aside from the personal exemption?
Hi! My husband and I just got married last january. Do we need to file for a joint tax return before I can claim the exemption for dependent? On the waiver document, its says there that "The we file a joint income tax return on our taxable income". However, i'm confused as my husband only receives a non-taxable allowance from his job as a real estate sales agent. How can I proceed with filing to claim the exemption for our newborn son?
Hi, my husband is currently working in Riyadh. What can I do to claim the exemption of my Qualified dependent.
Sir,
Pwede din po ba ito i apply for business as self employed, Plano ko po mag tayo ng maliit na negosyo, merchandise products. I've heard this tax exemption but I am not sure if it is also apply for small business, single po kc ako but I still have my parents. They are both in senior age.
I hope matulungan nyo po ako. thank you
hi po, my 78 yr. old father is living with me, at ako lang po ang nagsu-support sa kanya, puwede ko po ba siya na i-add sa dependent ko for tax exemption sa BIR? maraming salamat po
maximum of 4 lang QD child so P25,000 x 4 = P100,000 + P50,000 (personal exemption) = P150,000 san pa po galing ang P50,000 to sum up to P200,000?
kunwari may anak ako na minor tapos she gave birth po, can I claim the additional exemption of the two or just my daughter? thanks
hi im an accounting student and i would like somehow to help,(please do correct me if im wrong Sir Enrico)
total FAMILY claim:
Father(individual taxpayer)= 50000
Mother(individual taxpayer)= 50000
4 children = 100000
______
Maximum exemption a family
can claim: 200,000
Resident citizens, non-resident citizens,RESIDENT ALIENS, Non-resident aliens engaged in trade or business in Phil. PROVIDED there is reciprocity and, estate and trusts can avail personal exemptions.
for further information, please click the links below..
http://www.scribd.com/doc/37089742/Personal-and-Additional-Exemptions
http://ciudadista.wordpress.com/2008/06/17/republic-act-9504-tax-exemptions-for-minimum-wage-earners-and-increased-tax-exemptions/
Hello Sir. I'm married and both my parents are living with me and depend on me for support. Can I still declare them as dependents even if I'm already married?
Good day sir.I'm married with 1 dependent. Can i declare my mother and my grandmother as additional dependents who are living with me and depend on me for their support. They are both senior citizen already sir.Thank you sir for your advice. God bless and more power to you sir.
Thank you so much for your help, Zhanra! My workload is overwhelming me.
Gloria Luz and OrangeBelle, sorry for the late reply. RA 9504 no longer allows senior citizens to be claimed as dependents. If they have pensions, however, the pensions are exempt from tax.
sir I have some few questions regarding on the BIR form 1701 for self employed,I can't find where to put the Revenues and Expenses earned and paid for the year 2012 by the sel employed individual. if the individual is earning his income from practicing his profession as an engineer can he avail the Personal Exemptions and Additional Exemption if there is any. I'm really confused on the new BIR form 1701, thank you in advance
Sir, dito po sa article na ito sinasabi na pwede na gawin dependent ang senior citizen ?
http://www.congress.gov.ph/download/basic_15/HB06489.pdf
My parents are 78 years old... As a single
"head of the family" can you please clarify what do you mean by senior citizens can no longer be dependents . . Does it cover also parents above 60? And since when, what eas the exact month and year that senior citizens can no longer be dependents. Please send me an email regarding my concern icrlcruz10@gmail or @yahoo.com.
Hi Sir Enrico. My current tax status is S1 - Single with one dependent (my son). I updated it to add my 2nd child and then 2 of my younger siblings - ages 17 and 15, but my company says there is no "Head of the Family" tax status anymore.
They only accepted my 2nd child as additional dependent and upgraded my tax status to S2.
Is it true that there in no head of the family status anymore with BIR?
Thanks in advance.
Hi Sir. My mother got stroke and she's 56 years old. I am the one providing/supporting all her needs specially in her medication. Is she qualified to be my dependent? My current tax status is Single and I want to alter it to Head of the Family. Also, I have an 18-year old sister, student and Im also the one supporting her. Please help me, are they qualified to be my dependents so I can change my status to Head of the family and have my taxes be reduced??? It'll be a great help.
thank you so much. godbless :)
ella.
Sir, ask ko lang po kung isa lang po ang anak namin, at pareho kaming nag tatrabahong mag-asawa, pwede po bang pareho kaming mag declare ng anak namin?
@Nourah Saplala..
No, only one can claim and declare your child as dependent. Mas maganda kung sino ang mas mataas ang sahod sa inyo, iyon dapat ang mag-claim ng dependent.
Hi sir maganda po itong blog nyo kaso ask ko lang po sa inyo kung ang senior citizen po ay considered sa additional tax exemption (25,000). Kasi po sa ibang books sinasabi hindi po kasama ang senior citizen and sa iba naman po sinasabi kasama and ask ko na rin po kung ang isang Non Resident Alien Engaged in Trade and/or Business with reciprocity ay entitled din po sa additional tax exemption.
Hello. I just want to ask the following.
All the family members are living abroad. But by blood, they are Filipinos. They are non-resident citizens. Now, the wife is earning income in the Philippines. Her income is used for their house repair, etc. in the Philippines. Her Philippine income is not used to support the needs of their kids since her husband has a good job abroad. Can she claim additional exemption to a maximum of 100,000.00? Needing answer so badly, God Bless.
Sir, I'm living with my parents who are both senior citizens and, they are not receiving any pension. I think I can be considered as a head of the family, can I declare them as dependents? Thank you sir! I really need your help. I'm having this condition for three years already and my tax is really getting a big part of my salary considering that both my parents are under medication. Thanks.
Good day!
My husband is working in Malaysia and I am an employee.
Previously, he is the one who claimed for tax exemption for our son.
Right now, I will update for an exemption for my son. Do I still need to attach a waiver of my husband?
Thank you
Hi po. I'm a recent graduate and natanggap po ako sa trabaho. For the past 5 years po wala nang trabaho yung papa ko kasi nagkasakit siya at disabled na. ang nanay ko po hindi din makapagtrabaho kasi kelangan magbantay sa tatay ko. yung pinangaral ko po ipon nila nuong di pa retired si papa. pension lang niya ang gamit namin para sa araw2 na pangtustos. may kapatid po ako na nagaaral pa. 16 years old. ngayon po wala nang natira sa savings nila mama kasi nga nagamit na sa akin. ako na po magpapaaral sa kapatid ko. pwede ko po ba silang iclaim as dependents? kung pwede, ano po kelangan ko ipakita sa bir o ibigay sa employer ko?
Hi sir! My husband is working freelance and I'm currently working at an office. I want to claim for the additional exemption of our daughter sana since hindi pa naman po sya nadedeclare na husband ko. Where po can I get a sample of the waiver that he should make so that I can make the claim? Thank you sir.
Mr. Enrico,
I would like to know if my daughter could add her mom her dependent even though she, my wife is getting a monthly remittance from me since I am an OFW. My daughter is hoping that she could somehow have a little deduction from her salary.
Thanks,
norman
Hello sir. I would like to know if I can apply as Head of the family since our chief source of support is almost from my salary. I'm single, living with my parents (less than 60 year old), and with 6 brothers/sisters. My father still working but at the minimum wage maybe (not sure) but his salary cannot support our living especially all of my brothers/sisters are studying and one of them are in college level. Hope to hear from you. Thanks in advance!
how can i declare my parent as dependent there both 60 years old and what are the requirements?
sir,
my husband and i are both government employee. i am claiming the my 2 children as my dependent..a year ago i had another child..can my husband claim my youngest as his dependent?can we reimburse the claim because we did not update last year? hoping for your response on this matter..thank you very much..
Hello everybody. Soory for the late reply. I'm reviewing for this year's Bar Exam so I'm pretty busy. I'll try to answer a few questions.
1.) Yes, the maximum exemption is Php200,000.
2.) The general rule is that the husband claims the exemption unless he waives it in favor of the wife. In case a new child is born, the wife claims exemption for the new child unless she specifically waives the exemption in favor of the husband. The claim can be reimbursed or deducted as a tax credit.
3.) In case of a single parent, even if married but the other spouse hasn't declared him/herself to be the husband/wife, the single parent automatically claims the deduction.
4.) Regarding senior citizens to be qualified as dependents, include proof (senior's ID, for example.) A CPA can be approached for the procedural aspect.
5.) In case of adopted children to be claimed as dependents, the adoption papers are the proof to be presented. Once again, approach a CPA for the procedure.
6.) In case a person other than the head of the family is also working, he can claim his own personal exemption and can even claim other dependents in the family as his own dependents.
7.) For OFWs, it is the spouse staying at home who claims the exemption for both spouses. But note this: OFWs are tax-exempt already on their income from the country where they work. This means that if the spouse staying at home is not working and dependent on the remittances coming from abroad, he/she is exempt from paying taxes. If the couple has a child who is working, the child can claim the additional exemption on the parent staying at home only if the parent is a senior citizen.
8.) For those seeking to include their dependents to claim exemption, go to the employer, who will make a note of that to his accountant/CPA.
Tanong ko lang po kelan ko pwedeng ifile ung anak ko na dependent ko, may live in partner po ako anak namin, kakapangnak ko lng feb,2015? Sabi kc ng isang office mate ko na december ko nlng daw ifile para malaki ang income tax return, totoo po ba un?
If my son turns 22 October this year can He still be included as qualified dependent?
Hi Sir! I also have a question. I am married with 1 qualified dependent ME1 and my husband is unemployed. What does it mean to have a waiver? Thank you and God bless!
Hi! would like to clarify, if the age of 21 expiring as additional dependent took effect upon reaching the 21st birthday or before reaching the 22nd birthday? Or will it follow the taxable year?
Secondly, i become a widow on this taxable year. Can i claim my father who is a senior citizen, not a pensioner, not employed and living with me?
Secondly, i become a widow on this taxable year. Can i claim my father who is a senior citizen, not a pensioner, not employed and living with me?
sir gud day.. my concern po ako meron ba form pra sa depndcy ng prents ? (senior citizen) at ako ang mag file for that ksi ako ang empleyado.. pls help ang give some info. thank you sir.
Hello, what if po hindi kami kasal pero dependents nya yung mga bata at dependents ko rin (we're both working and living together) they are just 3 and 4 years old. Paano po yun. may makukuha po ba kami parehas?o isa sa amin?
sir ask ko lang...if the husband has no work according to your article the wife can claim the additional exemptions. Now my question sir, how can the wife prove that her husband has no work in the BIR. What are the necessary documents to be submitted. Thanks
Good Day
I'm single and employed.. Can I declare my senior parent to be my dependent in my withholding tax. Their are not pensioner.Thank you
sir gian carlo,gud day sayo.papano po gumawa ng waiver para po sa wife claims additional exemption.dis is john olaso from laguna po..
Hi sir,i gave birth last dec 2009 nasa 6000 po ang tax na binabayaran im solo parent. can i reimburse my previous taxes?thanks
Hi sir,i gave birth last dec 2009 nasa 6000 po ang tax na binabayaran im solo parent. can i reimburse my previous taxes?thanks
Hi sir,i gave birth last dec 2009 nasa 6000 po ang tax na binabayaran im solo parent. can i reimburse my previous taxes?thanks
hi sir.can I claim the additional exemption of my children for the year 2015 since my husband who claims the said exemption just resigned this Nov 27, 2015, before the close of the year.thank you
hi, tanong lang sana ko re unmarried head of the family. i have a sister na mag 15 years old and mother na unemployed, 57 years old. are they qualified as my dependent?and anu ano pa ba ibang qualifications and steps na din po sa pag file nito?
thanks and God bless
Hi sir, solo parent po ako, stroke survivor po si husband with 2 children age 17 & 11. May additional tax exemption po ba para sa aming mga employed solo parent?
Hi,
My father in law is 60+ years old
and my Grandfather is the same po
can I have them added as addtl dependents?
thnk you po.
any idea what documents will be asked by BIR if I will have them added as dependents?
Hello sir good day i have my parents both of them are at senior age. Can i declare them as my dependent since they dont have any income. Thanks in advance
Hi Sir Enrico,
Good day!
Sir,my parents are both at senior age. Can i declare them as my dependent? Im single,contractual earning not more than 150K bracket as annual gross income.
Thank you in advance po.
G. Enrico, gusto ko po sanang magtanong sa inyo.
Kapag ang isang matandang lalaki po ba ay nakapangasawa ng biyuda na mayroong tatlong anak, at parehas po sila ng trabaho at gross annual income pero nagkakatalo sila sa mandatory deductions (Yung babae ay mayroong total mandatory deductions na mas malaki kaysa nung sa lalaki).
Kanino po mapupunta yung exemption status na: Married Employee with 3 dependent children? Sa lalaki po ba o sa babae? Maraming Salamat po.
Sir ask ko lng po. pwede po ba akong magdeclare na head of the family sa mga bunso kong kapatid since deceased na ung both parents nmin. thanks po.
thank you for the educational info. Sir ask ko lang in case for a senior citizen parents receiving a monthly pension, puede b sya maging dependent ko as a single taxpayer for additional exemption?
thank you for the educational info. Sir ask ko lang in case for a senior citizen parents receiving a monthly pension, puede b sya maging dependent ko as a single taxpayer for additional exemption?
Hi, ask ko lang po. Married ako with one child pero hindi po employed ang husband ko. Is there any way na ako ang maging head of the family? Kse ako lng naman ang may income. Thanks in advance.
good afternoon, sir. Inquire ko lang po if pwede akong maka recieve ng refund po from BIR if this january lang po ako nka file for two more additional dependents. bale, 2 noon + 2 ngayon.last 2011 kp pa naipanganak yung third cjild ko po and 2015 ang pang-apat... ere-refund po ba aq ng BIR sa lahat ng nakaltas sa akin despite the fact po na this year lng ako nkapag file for additional dependents po?
Sir, what if single parent po paano po mag fifile na dependent ? or kung makakasal naman po kame pwede po bang ako ang magkaron ng exemption pero paano po ang waiver na kailangan at anong froms po ? Thank you.
sir ask ko lang po halimbawa pong nag waived ng right tong si husband to claim additional exemption for some reason po na mag leave cya ng matagal sa work kaya ililipat nya sa asawa nya yung exemption psible po bang mabalik ulit sa kanya yung right na magclaim ng additional exemption pag nakabalik na siya sa trabaho? (parehas po silang working) thanks po
sir namatay po ang husband ko. nafile nya lang po na dependent nya yung panganay namin 10yrs old. yung dalawang anak namin di na nya nafile isang 3yrs old at 2yrs old. pwede ko po ba ihabol yung dalawang bata? panu po ang proseso?
sir namatay po ang husband ko. nafile nya lang po na dependent nya yung panganay namin 10yrs old. yung dalawang anak namin di na nya nafile isang 3yrs old at 2yrs old. pwede ko po ba ihabol yung dalawang bata? panu po ang proseso?
Good day! I resigned last May 2016 after giving birth to my third son. Yung 2 ko pong anak naka declare as my dependents. Paano po namin i tatransfer sa common-law husband ko yung tax exemption para sa 2 naming anak for the remaining months of the year? TIA!
I just read this thread of information, may I know Sir, how about PWD ID senior citizen holders, can they be declared as my Qualified Dependents since both my parents are living with me & im single/supporting them?
He can claim additional exemptions. Non resident aliens are not qualified to additional exemptions
sir, can an employed wife claim for additional tax exemption for the unemployed husband? Shes a new hire and in her previous employer she included her unemployed husband as an additional tax exemption and it was honored by the company.Does this situation qualifies?
good day sir,my exemption is already 25 0000 for my daughter who is 14 yrs old and she is a pwd, can i avail other exemption aside from 25 000???? salamat po
good day sir,my exemption is already 25 0000 for my daughter who is 14 yrs old and she is a pwd, can i avail other exemption aside from 25 000???? salamat po
helo po sir! ask ko lang po ano po ang dapat kong gawin para mkapag file ng additional dependent since ang asawa ko po ay isang ofw hindi makapag sign ng waiver of husband...salamat po!!!
Hi Sir. Wanna ask if I can claim additional exemption for this year if I will gave birth this December 20, 2016? Thanks.
need to clarify. wife needs to update to m3. currently tagged m at her ofc. she has 3 kids before we got married. which was way before she joined the company. but her status is m. the she had 2 kids with me. i am m2 at my office. now here is the confusing part. her ofc is saying i sign the waiver for addtnl exemptions so she can change status to m3. i just dont get it. her kids doesnt reflect on my status so why should i sign? her ofc hr is saying i should since i am the husband. and that wont affect my m2 status. does that make sense? i hope you can help clarify this complicated situation.
Hi sir, ask ko lang po, namatay po parents ko last year and my younger brother is living with me (14yrs old) pwede po ba siyang maging dependent ko? Thanks.
good day po.
tanong ku lang po if need a waiver for additional exemption for my son if hindi kami married ng father nya but my son is using his father's surname. this will be my first time to have a job and i not sure if i can avail the additional exemption for my son.
Qualified dependent po ba ang senior citizen? To claim additional exemption of 25,000? Anong RA po yun? Thank you po
Hi! I just want to ask since I am an S1 since 2013 but with current employer, they were only able to exempt Php50,000 from my taxes for the year 2015 instead of Php75,000. Will I ever get to chase them for this? I am still with them but I never got a tax refund.
For both spouse na un tag 50k collectively so 50k+50k + 100k ksi family ang indicate not single etc.
qualified pong maging dependents ang parents at kapatid or even pamangkin? tama po b?paano po ang process at ano po requirements?hoping for your answer
hi! i just want to ask, paano ung pag file ng additional exception, i am a solo parent with solo parent id. is there any exceptions on tax may nabasa kasi ako re: dun na may additional exceptions kapag solo parent na additional exception of 8,000 per child. thanks
Hi Good day!
I am a mother of a 2 year old. Solo Parent (with solo parent ID). Currently daddy ng baby ko ang nag claim ng additional exemption. We're not married. Nasa akin ang baby ko at hindi naman nagbibigay ng support. I ask him to sign a waiver of rights kaso reluctant siya. May i also ask for a format ng waiver so i can execute and sign nlng siya?
Good AM, may effect po ba sa tax exemption ang married to widow status? naka waive na po sa akin ang tax exempt kahit nung buhay pa mister ko.... may effect pa po ba or ok at wala ng pagkakaiba... thanks much
I'm single, i live with my father and my Grandparents. Am i considered head of the family if none of them are employed? In this regard can i claim additional exemption for my grandparents which are both senior citizen?
For the newly amended personal income tax law, you can check out this link here: http://philcritic.blogspot.com/2011/12/personal-and-additional-exemptions.html.
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