[1992V380E] REYNALDO V. UMALI, petitioner, vs. HON. JESUS P. ESTANISLAO,Secretary of Finance, and HON. JOSE U. ONG, Commissioner of Internal Revenue,respondents.1992 May 29En BancG.R. No. 104037D E C I S I O NPADILLA, J.:These consolidated cases are petitions for mandamus and prohibition, premised upon thefollowing undisputed facts:Congress enacted Rep. Act 7167, entitled "AN ACT ADJUSTING THE BASICPERSONAL AND ADDITIONAL EXEMPTIONS ALLOWABLE TO INDIVIDUALSFOR INCOME TAX PURPOSES TO THE POVERTY THRESHOLD LEVEL,AMENDING FOR THE PURPOSE SECTION 29, PARAGRAPH (L), ITEMS (1) AND(2)(A) OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, ANDFOR OTHER PURPOSES." It provides as follows:"SECTION (1). The first paragraph of item (1), paragraph (1) of Section 29 of the National Internal Revenue Code, as amended, is hereby further amended to read asfollows:(1) Personal Exemptions allowable to individuals (1) Basic personal exemption asfollows:'For single individual or married individual judicially decreed as legally separated withno qualified dependents P9,000For head of a family P12,000For married individual P18,000Provided, That husband and wife electing to compute their income tax separately shall beentitled to a personal exemption of P9,000 each.'SEC. 2. The first paragraph of item (2)(A), paragraph (1) of Section 29 of the sameCode, as amended, is hereby further amended to read as follows:'(2) Additional exemption.(A) Taxpayers with dependents. A married individual or a head of family shall beallowed an additional exemption of Five Thousand Pesos (P5,000) for each dependent:Provided, That the total number of dependents for which additional exemptions may beclaimed shall not exceed four dependents: Provided, further, That an additionalexemption of One Thousand Pesos (1,000) shall be allowed for each child who otherwisequalified as dependent prior to January 1, 1980: Provided, finally, That the additionalexemption for dependents shall be claimed by only one of the spouses in case of marriedindividuals electing to compute their income tax liabilities separately.'