I SIXTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
) 
'13 
JUL -1 
SENATE 
S. NO. __ 
1..:;.....:..-6-=3_ 
Introduced by Senator Antonio "Sonny" F. Trillanes IV 
EXPLANATORY NOTE 
In the Philippines, existing laws created several governmental agencies which have been 
carrying out various responsibilities in the care of aging persons and persons with disabilities. 
This only proves the country's desire in putting forward the rights of citizens suffering from 
disabilities. 
Apart from being concerned alone with the plight of aging persons and persons with disabilities, 
parents who look after their aging dependents, and who raise their dependents with disabilities 
should also be given enough consideration. Guardians must be entitled to claim for the additional 
exemption for the reason that it is they who undeniably support and nurture these dependents. It 
could not be concealed that families with aging dependents and dependents suffering from 
disability need added resources specifically for their medication and therapy. 
Thus, this measure seeks to provide additional economic reprieve to families, particularly 
taxpayers who bear the responsibility of looking after their children, parents, and even persons 
with disabilities by reducing their tax burden. Moreover, this measure seeks to amend Section 
35, paragraph B of the National Internal Revenue Code of 1997, as amended by Republic Act 
9504, to take away four-dependent cap that a taxpayer may claim for deductions. 
This measure was filed and approved on third reading by both chambers of Congress during the 
15th Congress but was not enacted into law due to lack of material time. 
lIt is hoped that the passage of this measure will finally alleviate the plight of our taxpayers by 
allowing them to cope WIth the cost of nobly caring for their dependents requiring special care. 
In view of the foregoing, immediate enactment of this measure is earnestly sought. 
NIO "SONN " . TRILLANES IV 
Senator 
1 


SIXTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
) 
'13 JlJl--l P3 :46 
SENATE 
S. NO. _---"1"-'6"'-'3"'-
·'·,,>,V. ~. I .. ' 
,. "---0-- ' 
Introduced by Senator Antonio "Sonny" F. Trillanes IV 
AN ACT 
PROVIDING 
ADDITIONAL 
RELIEF TO 
FAMILIES 
WITH 
DEPENDENTS, 
SUPPORTING AGING PARENTS AND DISABLED PERSONS 
Be it enacted by the Senate and the House of Representatives of the Philippines in Congress 
assembled: 
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SECTION 1. Short Title. - This Act shall be known as the "Additional Relief to 
\ 
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FamiliesActof2013". 
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SEC. 2. Declaration of Policy and Objectives. - The State recognizes the Filipino family 
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as the foundation of the nation. Accordingly it shall strengthen its solidarity and actively promote 
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its total development. 
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Further, the Constitution declares that the family has the duty to take care of its elderly 
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members but the State may also do so through just programs of social security. 
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Towards this end, Congress shaH give highest priority to the enachnent of measures that 
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will grant reprieves, and reduce social and economic inequalities by alleviating the financial 
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conditions of every family especially those with more children; individuals and families caring 
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for aging parents, and those who act as legal guardians to persons with mental or physical 
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handicap or disabilities. 
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SEC. 3. Additional Reliefs. - In addition to the benefits granted under existing laws, 
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Section 35(B) of Republic Act No. 8424, otherwise known as the National Intemal Revenue 
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Code of 1997, as amended by Republic Act No. 9504, is hereby further amended. to read as 
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follows: 
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"SEC. 35. Allowance o/Personal Exemption/or Individual Taxpayer. " 
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(A) In General. - For purposes of determining the tax provided in Section 24(A) of this 
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title, there shall be allowed a basic personal exemption amounting to Fifty thousand pesos 
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(P50,000) for each individual taxpayer. 
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"In the case of married individual where only one of the spouses is deriving gross 
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income, only such spouse shall be allowed the personal exemption. 
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"(B) Additional Exemption for Dependents. - There shall be allowed an additional 
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exemption of Twenty-five thousand pesos (P25, 000) tor each dependent [not exceeding 
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four (4)]. 
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"For purposes of this Subsection, THE TERM [a] "dependent/S" SHALL 
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mean[s a]: 
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1) ONE OR MORE UNMARRIED legitimate, LEGITIMATED, illegitimate or 
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legally adopted child NOT MORE THAN TWENTY-ONE (21) YEARS OF AGE, 
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[chiefly dependent upon and] living with the taxpayer, [if such dependent is not more 
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than twenty-one (21) years of age, unmarried and] not gainfully employed, [or if such 
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dependent] AND DEPENDENT UPON THE LATTER FOR CHIEF SUPPORT, 
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OR WHERE SUCH CHILD, regardless of age, is incapable of self-support because 
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of mental or physical [defect) HANDICAP. 
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"The additional exemption for dependents REFERRED HEREIN shall be 
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claimed by only one of the spouses in the case of married individuals. 
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"In the case of legally separated spouses, additional exemptions may be claimed 
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only by the spouse who has custody of the child or children [: Provided, that the total 
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amount of additional exemptions that may be claimed by both shall not exceed the 
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maximum additional exemptions herein allowed]. 
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2) A PARENT OR BOTH PARENTS, NOT GAINFULLY EMPLOYED, 
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LIVING WITH THE TAXPAYER, AND 
DEPENDENT UPON THE 
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LATTER FOR CHIEF SUPPORT, OR WHERE SUCH PARENTS, 
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1 
2 
3 
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REGARDLESS OF INCOME, ARE INCAPABLE OF SELF-SUPPORT 
BECAUSE OF MENTAL OR PHYSICAL HANDICAP. 
"AN 
INDIVIDUAL 
TAXPAYER 
WHO 
ACTS 
AS 
LEGAL 
GUARDIAN TO A PERSON WITH MENTAL OR PHYSICAL 
HANDICAP, REGARDLESS OF AGE AND INCAPABLE OF SELF-
SUPPORT, MAY CLAIM THE ADDITIONAL EXEMPTION FOR THE 
SAID 
DEPENDENT: 
PROVIDED, 
THAT 
ONLY 
THE 
LEGAL 
GUARDIAN CAN A VAIL OF THE ADDITIONAL EXEMPTION FOR 
A PARTICULAR TAXABLE YEAR TO THE EXCLUSION OF THE 
BIOLOGICAL PARENTS. 
"xxx." 
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SEC. 4. Penalty. - Notwithstanding the penalty provided for in Section 267 of the 
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National Internal Revenue Code of 1997, as amended, any person who willfully violates the 
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preceding section by declaring fictitious dependents shall, upon conviction, be liable for the 
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payment of a fine equivalent to thrice the amount of tax, interest and surcharges due from the 
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taxpayer. 
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SEC. 5. Implementing Rules and Regulations. - The Deparhnent of Finance in 
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coordination with the Bureau of Internal Revenue, and the Department of Social Welfare and 
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Development shall issue the necessary implementing rules and regulations within thirty (30) days 
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upon the approval ofthis Act. 
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SEC. 6. Separability Clause. - If any provision of this Act is declared unconstitutional or 
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invalid, other parts or provisions hereof not affected thereby shall continue to be in full force and 
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effect. 
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SEC. 7. Repealing Clause. - All laws, decrees, rules and regulations inconsistent with the 
2 
provisions of this Act are hereby repealed, amended or modified accordingly. 
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SEC. 8. Effectivity. - This Act shall take effect fifteen (15) days following its publication 
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in at least (2) newspapers of general circulation or the Official Gazette. 
Approved, 
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