Additional tax exemptions for PWD dependents
The BIR said PWDs will be qualified as dependents if they are Filipino citizens; within the fourth civil degree of consanguinity or affinity to the taxpayer/benefactor; are not gainfully employed; and chiefly dependent upon and living with the taxpayer/benefactor. File
MANILA, Philippines - Filipino employees with persons with disability (PWD) dependents may now file for additional tax exemption, according to the Bureau of Internal Revenue (BIR).
The BIR said PWDs will be qualified as dependents if they are Filipino citizens; within the fourth civil degree of consanguinity or affinity to the taxpayer/benefactor; are not gainfully employed; and chiefly dependent upon and living with the taxpayer/benefactor.
"The total number of dependent (qualified dependent children and/or qualified PWD dependent) for which additional exemptions may be claimed by the taxpayers/benefactor shall not exceed four," the BIR said.
Employees who want to claim the PWD as qualified dependents must submit a number of requirements to their employers.
Among these requirements are a duly accomplished BIR Form 2305; sworn declaration/identification of qualified dependent PWD, support and relationship'; birth certificate of PWD; and barangay certificate of the PWD.
Also, a photocopy of the PWD's identification card issued by the Persons with Disability Affairs Office (PDAO) or the City/ Municipal Social Welfare and Development Office of the PWD's place of residence or the National Council on Disability Affairs (NCDA) must also be submitted to the employer.
The BIR said the exemption must be renewed after three years.
- Latest
- Trending
