Republic Acts1 min read
Section 8Sec./Art. 8
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Paragraph (d) of Section 44 of the same Code, as amended, is hereby further amended to read as follows:
"(d) Husband and wife. - Married individuals, whether citizens, resident or nonresident aliens who do not derive income purely from compensation, shall file a return for the taxable year to include the income of both spouses, but where it is impracticable for the spouses to file one return, each spouse may file a separate return of income but the returns so filed shall be consolidated by the Bureau for purposes of verification for the taxable year."1шphi1
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