This is slide is guide on how you can transfer the additional personal exemption in behalf of your wife.The Waiver is usually executed by the husband in favor of his wife. The reason behind this is that the husband either has no work or is under minimum wage ruling that are exempted under our tax laws.
So the ADDITIONAL EXEMPTIONs that is carried by the husband is not utilize by his family. Now if the wife has work and is above the minimum wage rate. She can use it for the benefit of their family.
Once the husband executes and signs the waiver. His wife can now attached this to the BIR Form 2305 to transfer additional exemptions carried by her husband to her BIR registration. So their family can benefit from these exemptions.
WHERE TO FILE: The wife can file this with the BIR Branch or Revenue District Office that has jurisdiction over her TIN registration. So be sure to know where your TIN registration is currently under.
Call the BIR Contact Center 981-8888 or 981-7000 local 7250 to 7252 to verify which RDO or BIR branch your TIN is currently under. Thats where you should file your application for update of exemption.
|Know that you can only be considered married if you have|
a legal document or Marriage Certificate. Living together
and having children will not classify you as Married. The BIR
requires said document.