Thursday, February 17, 2011

What are the Supporting documents for qualified dependents

This is the full text of the query of Celm1122:
Good day! I would just like to know what are the supporting documents/ additional requirements needed for qualified dependents (especially for legally adopted children, legitimate and illegitimate ones? that should be attached at form 2305? Are there any existing BIR Revenue Regulations that I could refer into para mas clear sa employees kung san galing yung ruling na yun para at least pag may nagtanong sa amin eh we can answer right away. This is to check na rin whether the declared dependent is qualified enough. We just want to make it sure what are the additional documents that we can ask from them for their dependents. Thanks a lot!
Posted by celm1122 at February 16, 2011, 2:58 pm
The document for qualified dependents is a birth certificate. If the child is adopted then "Court decision of legal adoption of children" as stated in Revenue Regulation 2-98.
For persons who are not married, if the child is with the mother then the birth certificate of the child bearing the mother's name.

If the child is with the father, then the birth certificate of the child bearing the fathers name.

Now some cases there are unmarried women whose male counterparts refused to support or give financial assistance to their illegitimate child. The problem arises when the unwed mother happened to register that child's under the fathers name.

Then she cannot use that birth certificate because the claim automatically falls with the father which bears the child's name.

The unwed mother can still claim for that additional exemptions for her child by executing a duly notarized affidavit or waiver in her behalf stating the reason behind the claim.

For further assistance regarding this matter. Please call the Withholding Tax Division. There numbers are 926-9347 & 926-9351. The BIR is always at your service.

You can refer to these Revenue Regulation 2-98, and Revenue Regulation 10-2008. Just click on the links to view copy of this rulings.

RR 10-2008 refers to an Annex F which can be downloaded here.

Just scroll down to the said regulation and click on the Annex F to download the waiver form.

Additional post of Celm 1122:

tnx birtaxinfo for the info that u had given me..definitely na solve ang tanong namin. Once again if you dont mind me asking again? I was the one assigned on updating our employees’ additional exemption so that we can arrive on the right tax due of each.. Medyo confused lang ako kung kelan ako magstastart magbawas ng dependents especially for their children who will be turning 21 on the coming year We have our regular Salary Increase by July so meaning lahat ng employees tataas ang tax due by then kasi tataas ang salary ng bawat isa. What if ang bday ng bata eh January-June so papasok yung pagtatanggal ng dependent who will be turning 21 starting January ba? On the other hand pag ang bday ba ng bata eh pumatak ng lets say July 2011 so meaning sa July me magstastart magbawas or starting January pa lang? or by the time na mag-bday yung bata tsaka palang papasok ang bagong tax due the next month? Kasi yung computation namin ng tax due is on a 6 month term lang? Dapat ba eh annual? which is which? hope you can help me on my query tnx..Posted by celm1122 at February 18, 2011, 1:14 pm

Hi Celm1122,

Your concern is that on when you should consider  taking out a dependent when he or she turns 21. Lets say this dependent turned 21 just this January. He or she is still considered a dependent until the year ends. So the for the entire year of 2011. An employee can still claim his or her child as a dependent until the year ends. So come 2012 that child or kid will no longer be considered a dependent. 

Tax Due is computed based on the WITHHOLDING TAX TABLE. There options on computation of tax due indicated there. Daily, Weekly, Semi-monthly and Monthly.

Again do call the Withholding Tax Division to guide you on how to use this table. I've indicated their numbers above.

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