THIRTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session 
3 
.. 
SENATE 
S. Ng. 
794 
INTRODUCED BY HON. MANUEL B. :VILLAR, JR. 
EXPLANATORY NOTE 
Under the National Internal Revenue Code of 1997, a single, unmarried 
woman with children falls under the category of “head of the family” with the 
basic personal exemption of P25,OOO.OO. It does not grant additional exemption 
of P8,OOO.OO for the children. This restricted the woman’s economic mobility 
and added more strain to her difficult situation of providing for the financial 
needs of her children single handedly. 
In line with the State policy to recognize the vital role of women and to 
ensure the fundamental equality before the law of men and women, this bill 
seeks to grant single unmarried women with one or more minor children who 
depend on her for support, with basic personal exemption of P32,OOO.OO and an 
additional exemption of P8,OOO.OO for each dependent. 
These are the same exemptions granted to married women under Section 
25, Paragraph A and B of the Internal Revenue Code. 
Considering the significance of this measure, its approval is strongly 
recommended. 
MANUEL B..$LLAR, JR: 


. ,  
THIRTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session 
.*.* 
SENATE 
” ”\. 
.. . .  
INTRODUCED BY HON. MANUEL B. VILLAR, JR. 
AN ACT 
GRANTING SINGLE UNMARRIED WOMEN WITH CHILDREN SAME 
BASIC PERSONAL EXEMPTION AND ADDITIONAL EXEMPTION FOR 
DEPENDENTS AS ENJOYED BY MARRIED WOMEN AMENDING FOR 
THE PURPOSE THE NATIONAL INTERNAL 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 line before the second paragraph 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 
P20,OOO 
decreed as legally separated with no qualified 
dependents 
“For head of family 
P25,OOO 
“For each married individual 
P32,OOO 
“FOR EACH UNMARRIED WOMAN WITH CHILDREN 
P32,OOO 
“In case of married individuals where only one of the spouses is 
deriving gross income, only such spouse shall be allowed the personal 
exemption. ” 
SECTION 2. Paragraph (B) of Section 35 of the National Internal Revenue Code 
of 1997 is hereby amended by inserting a new paragraph in between the second and 
third paragraphs to read as follows: 
“Sec. 35. Allowance of Personal Exemption for Individual Taxpayer. 
“XXX. 
“(B) Additional Exemption for Dependents. - There shall be allowed an 
additional exemption of Eight thousand pesos (P 8,000) for each 
dependent not exceeding four (4). 
”The additional exemption for dependents shall be claimed by only of the 
spouses in the case of married individuals.” 


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"SINGLE UNMARRIED WOMEN SHALL CLAIM ADDITONAL EXEMPTION 
FOR THE CHILD/CHILDREN: 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 arnount 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 Code shall take effect fifteen (15) days after its publication in 
the Official Gazette or in at least two (2) newspapers of general circulation. 
Approved,