Republic Acts1 min read
Section 4Sec./Art. 4
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The last paragraph of paragraph (a) of Section 21 of the National Internal Revenue Code, as amended, is hereby further amended to read as follows:
"In the case of married individuals, the husband and wife, subject to the provision of Section 44(d) hereof, shall compute separately their individual income tax based on their respective total taxable income:Provided, That if any income cannot be definitely attributable to or identifiable as income exclusively earned or realized by either of the spouse, the same shall be divided equally between the spouses for the purpose of computing their respective taxable income."
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