January 3, 2020
ITAD BIR RULING NO. 001-20
Secs. 106, 108 and 109, NIRC of 1997,
as amended; Articles 5 & 7, GADC between GPH and GA
Australian Embassy
23rd Floor, Tower 2, RCBC Plaza
6819 Ayala Avenue
1200 Makati City
Gentlemen :
This refers to your Note No. 378/19 dated 9 August 2019, which was indorsed by the Department of Foreign Affairs, requesting confirmation that Cardno Emerging Markets (Australia) Pty. Ltd. ("CEMAPL"), in its role as managing contractor of the ASEAN-Australia Counter-Trafficking ("ASEAN-ACT"), is exempt from value-added tax ("VAT") on all program supplies, professional and technical materials and services provided for or procured for the implementation of the activities under the ASEAN-ACT pursuant to the General Agreement on Development Cooperation between the Government of the Republic of the Philippines ("GPH") and the Government of Australia ("GA") ("GADC").
It is represented that the GADC was signed in Sydney on 28 October 1994, was ratified and confirmed by Philippine President Fidel V. Ramos on 7 February 1995, and concurred in by the Philippine Senate per Senate Resolution No. 18 adopted on 22 January 1996; that a...
