Clarifications on Personal Exemptions and OSD

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BIR REVENUE MEMORANDUM CIRCULAR NO. 22-2009: Clarifications on Personal Exemptions and OSD

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Title Supreme Court: Clarifications on Personal Exemptions and OSD

Law: Bir Revenue Memorandum Circular No. 22-2009

Decision Date: Apr 22, 2009

The BIR clarifies the allowable claims for personal and additional exemptions and the optional standard deduction for the 2008 taxable year, detailing the apportionment rules and deadlines for taxpayers to amend their returns without penalties.

personal exemption

additional exemption

optional standard

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