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WHEN SHOULD THE PERSONAL AND ADDITIONAL EXEMPTIONS BE CLAIMED? Exemption, whether personal or additional, is only
Exemption, whether personal or additional, is only
available to individual and not to any juridical person. Every
individual taxpayer of the Republic of the Philippines,
having a civil status of either single or married, may deduct
from his gross income an amount of P 50,000 as personal
exemption and for dependents not exceeding four,
P25,000 each.
To forcibly tax an income when there is a legal option to
avoid or defer taxation is unfair and unacceptable.
It is an honorable action to inform an individual taxpayer,
whether earning pure compensation or engaged in
business that the choices of claiming his exemptions can be
made either at the beginning of the year or at the year end.
Thus unmarried Filipino having no dependents should not
pay income tax if his gross income for specific tax year is
either equal to or less than P 50,000.
To answer the question When should the Personal and
Additional Exemptions be claimed? , the BIR has crafted
inconsistent regulations, viz;
Based on Emelino T Maestro s computation, individuals
may not have to pay withholding income tax for the next 4
months, if he chooses that his exemptions shall be used in
the beginning of the specific tax year while for those
individuals deriving income from business may save 48,000
peso income tax.
The exemptions of an individual earning pure
compensation are evenly apportioned within the
tax year, and
The exemptions of an individual engaged business
shall only be deducted from his gross income not
on the first quarter but at the year end.
These two conflicting procedures deprive and deny these
individuals to enjoy the deferral of paying income taxes
while at the expense of these individuals, the BIR enjoys
the benefits of using these pre-matured tax collections.
BIR has no business of encroaching the rights of individual
taxpayers. Taxpayer s right for self-determination should
always be strictly respected. Tax avoidance is allowed by
the laws of the State. So, if individual taxpayers in
exercising their rights choose to use these exemptions in
the beginning of the specific tax year, the BIR should not
be a hindrance. Individual taxpayers should not be denied
in legally reducing their income taxes.
The legal doctrine solutio indebiti has been clearly
violated by the BIR when it employed the above-conflicting
The present regulations of the BIR that apportioned or
deferred the claim for these exemptions completely
violated the basic law of the state RIGHT MAY BE WAIVED
and only the person in which right is granted can waive
such right. And that waiver is not within the province of the
Solutio indebiti means that no person (including the
Philippine government and of course, the BIR) shall enrich
himself at the expense of others.
Mr. Emelino T. Maestro shall conduct PAYROLL
register early because the seats are so limited. For details
call 742-0382 and 439-3918
Personal and additional exemptions, as the terms connote,
are personal in nature and scope and legal rights granted
by the law of the State to every Filipino.
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Since, exemptions are classified as rights, to use or not use
these rights are the sole choice of those in which these
rights have been granted. And, of course, the choice of
using these rights include when these rights shall be used.
Thank you for reading this ETM-conviction.
To dictate when these exemptions shall be used is a
misrepresentation and deceit, and an encroachment of
right for self-determination.
ETM is not only your Tax-shelter but also
your lifesaver.
Visit explainingtaxmistakes.com and
emelinotmaestro.com for more tax