Bill Type
Congress Name
Long Title
AN ACT GRANTING SINGLE UNMARRIED WOMEN WITH CHILDREN SAME BASIC PERSONAL EXEMPTION AND ADDITIONAL EXEMPTION FOR DEPENDENTS AS ENJOYED BY MARRIED WOMEN, AMENDING FOR THE PURPOSE THE NATIONAL REVENUE CODE OF 1997
Date filed
May 30, 2002
Scope
Urgent Bill
No
Legislative History
| House Bill/Resolution NO. House Bill No. 4876, 12th Congress of the Republic | |
| FULL TITLE : AN ACT GRANTING SINGLE UNMARRIED WOMEN WITH CHILDREN SAME BASIC PERSONAL EXEMPTION AND ADDITIONAL EXEMPTION FOR DEPENDENTS AS ENJOYED BY MARRIED WOMEN, AMENDING FOR THE PURPOSE THE NATIONAL REVENUE CODE OF 1997 | |
| ABSTRACT : Section 35 of the National Internal Revenue Code of 1997 as amended by adding a NEW subsection to read as follows: Sec. 35. Allowances of Personal Exemption for Individual Taxpayers. - > (A) In General - For purpose of determining the tax provided in Section 24(A) of this Title, there shall be allowed a basic perosnal exemption as follows: "For single individual or married individual judicially decreed as legally separated with no qualified dependents - P20,000; "For head of family" - P25,000;"For each married individual" - P32,000; "FOR EACH UNMARRIED WOMAN WITH CHILDREN" - P32,000 | |
| PRINCIPAL AUTHOR/S : JOAQUIN, ULIRAN T. | |
| DATE FILED : 2002-05-30 | |
| SIGNIFICANCE: NATIONAL | |
| CO-AUTHORS (Journal Entries) : | |
| 1. Calalay (002 ) | 2. Ylagan (002 ) |
| 3. Umali (002 ) | 4. Del Mar (005 ) |
| 5. Mathay (028 ) | 6. Syjuco (052 ) |
| ADMINISTRATION BILL? No | |
| URGENT BILL? No | |
| ACTIONS TAKEN BY THE COMMITTEE ON RULES | |
| REFERRAL TO THE COMMITTEE ON WAYS AND MEANS ON 2002-07-23 |
Abstract
Section 35 of the National Internal Revenue Code of 1997 as amended by adding a NEW subsection to read as follows: Sec. 35. Allowances of Personal Exemption for Individual Taxpayers. - > (A) In General - For purpose of determining the tax provided in Section 24(A) of this Title, there shall be allowed a basic perosnal exemption as follows: "For single individual or married individual judicially decreed as legally separated with no qualified dependents - P20,000; "For head of family" - P25,000;"For each married individual" - P32,000; "FOR EACH UNMARRIED WOMAN WITH CHILDREN" - P32,000
Disclaimer
Note: Legislative history and other information accessed from Congress Legis. Information as of April 20, 2022.