Na-check mo na ba ang Tax Reform Act 8424 re: sa question mo? I quote from this Act that may help you.
Excerpt from Tax Reform Act RA-8424
"SEC. 35. Allowance of Personal Exemption for Individual Taxpayer. –
(A) In General. - For purposes of determining the tax provided in Section 24 (A) of this Title, there shall be allowed a basic personal exemption as follows:
For single individual or married individual judicially decreed as legally
separated with no qualified dependents P20,000
For Head of Family P25,000
For each married individual P32,000
In the case of married individuals where only one of the spouses is deriving gross income, only such spouse shall be allowed the personal exemption.
For purposes of this paragraph, the term 'head of family' means an unmarried or legally separated man or woman with one or both parents, or with one or more brothers or sisters, or with one or more legitimate, recognized natural or legally adopted children living with and dependent upon him for their chief support, where such brothers or sisters or children are not more than twenty-one (21) years of age, unmarried and not gainfully employed or where such children, brothers or sisters, regardless of age are incapable of self-support because of mental or physical defect.
(B) Additional Exemption for Dependents. - There shall be allowed an additional exemption of Eight thousand pesos (P8,000) for each dependent not exceeding four (4).
The additional exemption for dependent shall be claimed by only one of the spouses in the case of married individuals.
In the case of legally separated spouses, additional exemptions may be claimed only by the spouse who has custody of the child or children: Provided, That the total amount of additional exemptions that may be claimed by both shall not exceed the maximum additional exemptions herein allowed.
For purposes of this Subsection, a 'dependent' means a legitimate, illegitimate or legally adopted child chiefly dependent upon and living with the taxpayer if such dependent is not more than twenty-one (21) years of age unmarried and not gainfully employed or if such dependent, regardless of age, is incapable of self-support because of mental or physical defect.
Gud luck...