Republic Acts1 min read
Section 6Sec./Art. 6
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The first paragraph of item (2)(A), paragraph (1) of Section 29 of the same Code, as amended, is hereby further amended to read as follows:
"(2) Additional exemptions
"(A) Taxpayer with dependents. - A married individual or a head of a family shall be allowed an additional exemption of Five thousand pesos (P5,000) for each dependent:Provided, That the total number of dependents for which additional exemptions may be claimed shall not exceed four dependents:Provided, further, That the additional exemption for dependents shall be claimed by only one of the spouses in the case of married individuals."
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