, :” 
THIRTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES 
1 
‘04 
JUN 30 PI0 :7 3 
First Regular Session 
1 
Introduced by Senator JINGGOY EJERCITO ESTRADA 
9
,
)
 
EXPLANATORY NOTE 
The ,State recognizes the vital role of women in nation building and shall ensure 
the fundamental equality before the law of men and women. 
This bill seeks to grant unmarried women with one or more illegitimate or legally 
adopted children living with and dependent upon her for their chief support, where such 
children are not more than twenty-one (21) years of age, unmarried and not gainfully 
employed or where such children, regardless of age are incapable of self-support 
because of mental or physical defect, basic personal exemption of THIRTY-TWO 
THOUSAND PESOS (P32,OOO.OO) and additional exemption of EIGHT THOUSAND 
PESOS (P8,OOO.OO) for each dependent not exceeding four (4), the same exemptions 
granted to married women under Section 35, Paragraph A and Paragraph B of the 
National lnternal Revenue Code of 1997. 
Under the National lnternal Revenue Code of 1997, an unmarried woman with 
children falls under the category of “head of the family” with a basic personal exemption 
of TWENTY FIVE THOUSAND PESOS (P25,OOO.OO). It does not grant additional 
exemption of EIGHT THOUSAND PESOS (P8,OOO.OO) for her children. 
This has 
restricted her economic mobility and added more strain to her difficult situation of 
providing for the financial needs of her family single handedly. What the present 
revenue code grants to married woman with dependents should also be granted to 
these single mothers, for after all, both are doing the same role that of being a mother. 
Considering the significance of this measure to all mothers who play a crucial 
role in molding the youth for the future of the society and the progress of the country as 
well, its approval is strongly recommended. 
&&kDA Senator 


THIRTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES 
1 
”04 
jtfN XI p10 :I 3 
First Regular Session 
) 
Ifitroduced by Senator JINGGOY EJERCITO ESTRADA 
AN ACT 
GRANTING UNMARRIED WOMEN WITH CHILDREN SAME BASIC PERSONAL 
EXEMPTION AND ADDITIONAL EXEMPTION FOR DEPENDENTS AS ENJOYED BY 
MARRIED WOMEN AMENDING FOR THE PURPOSE THE NATIONAL 
INTERNATIONAL REVENUE CODE OF 1997. 
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled: 
SECTION 1. Paragraph (A) of Section 35 of the National Internal Revenue Code 
of 1997 is hereby amended by adding a new subsection to be denominated as 
subsection (d) 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 personal exemption as follows: 
“For single individual or married 
individual judicially decreed as 
legally separated with no qualified 
dependents 
P 20,000.00 
“For head of family” 
P 25,000.00 
“For each married individual” 
P 32,000.00 
“FOR EACH UNMARRIED WOMAN 
WITH CHILDREN” 
P 32,000.00 


SECTION 2. Paragraph (8) 
of Section 35 of the National Internal Revenue 
Code of 1997 is hereby amended by adding a new subparagraph to be denominated as 
subparagraph (b) to read as follows: 
Sec. 35. Allowance of Personal Exemption for Individual Taxpayer. 
I 
(B) Additional Exemption for Dependents. - There shall be allowed an 
additional exemption of EIGHT THOUSAND PESOS (P8,OOO.OO) for each 
dependent not exceeding four (4). 
“The additional exemption of dependents shall be claimed by only of the 
I 
spouses in the case of married individuals.” 
“’UNMARRIED WOMEN SHALL CLAIM ADDITIONAL EXEMPTION OR 
THE CHILDKHILDREN: PROVIDED, THAT THE TOTAL AMOUNT OF 
ADDITIONAL EXEMPTIONS THAT MAY BE CLAIMED SHALL NOT EXCEED 
THE MAXIMUM ;ADDITIONAL EXEMPTIONS HEREIN ALLOWED. 
“In the case of legally separated spouses, additional exemptions may be 
claimed only by the spouse who has custody of the child or children: Provided, 
that the total amount of additional exemptions that may be claimed by both shall 
not exceed the maximum additional exemptions herein allowed.” 
“For the purpose of this Subsection, a ‘dependent‘ means legitimate, 
illegitimate, or legally adopted child chiefly dependent upon and living with the 
taxpayer if such dependent is not more than twenty-one (21) years of age, 
unmarried and not gainfully employed or if such dependent, regardless of age, is 
incapable of self support because of mental or physical defect.” 
SECTION 3. This act shall take effect upon its approval. 
Approved.