Amount of personal exemptions allowable to individuals.
Section 23
SEC. 23. Amount of personal exemptions allowable to individuals. — For the purpose of the tax provided for in this Title, there shall be allowed the following personal exemptions: (a) Personal exception of single individuals. — The sum of one thousand pesos, if the person making the return is a single person or a married person legally separated from his or her spouse. (b) Personal exemption of married persons or heads of family. — The sum of two thousand five hundred pesos, if the person making the return is a married man with a wife not legally separated from him, or a married woman with a husband not legally separated from her, or the head of a family: Provided, That only one exemption of two thousand five hundred pesos shall be made from the aggregate income of both husband and wife when not legally separated. For the purpose of this section, the term "head of a family" includes an unmarried man or woman with one or both parents, or one or more brothers or sisters, or one or more legitimate, recognized natural, or adopted children dependent upon him or her for their chief support where such brothers, sisters, or children are less than twenty-one years of age. (c) Additional exemption for dependents — The sum of five hundred pesos for each legitimate, recognized natural, or adopted child wholly dependent upon the taxpayer, if such dependents are under twenty-one years of age, or incapable of self-support because mentally or physically detective. The additional exemption under this subsection shall be allowed only if the person making the return is the head of a family. (d) Change of status. — If the status of the taxpayer insofar as it affects the personal and additional exemptions for himself or his dependents, changes during the taxable year, the amount of the personal and additional exemptions shall be apportioned, under rules and regulations prescribed by the Secretary of Finance, in accordance with the number of months before and after such change. For the purpose of such apportionment a fractional part of a month shall be disregarded unless it amounts to more than half a month, in which case it shall be considered as a month. (e) Personal exemptions allowable to a non-resident alien individual — A non-resident alien individual shall be entitled to personal exemptions in an amount equal to the exemptions allowed by the income tax law in the country of which he is a subject or citizen to citizens of the Philippines not residing in such country, but not to exceed the amount fixed in this section as exemption for citizens or residents of the Philippines: Provided, That said non-resident alien file a true and accurate return of the total income received by him from all sources in the Philippines, as required by this Title.