January 15, 2019
DA ITAD BIR RULING NO. 001-19
Principle of Reciprocity;
BIR Ruling No. ITAD-399-12
Embassy of the Independent State of Papua New Guinea
3rd Floor, Corinthian Plaza Condominium Bldg.
Paseo de Roxas, Legaspi Village, Makati City
Gentlemen :
This has reference to your Note No. 84.2018 dated December 13, 2018 referred to this Office by the Department of Finance and the Department of Foreign Affairs (DFA), requesting exemption from the payment of value-added (VAT) and ad valorem taxes on the purchase from the Embassy of the Independent State of Papua New Guinea of a previously owned and tax exempt motor vehicle for personal use of AAA, __________ of the same Embassy, specifically described as follows:
Make | Model Year | Chassis Number | Engine Number | Plate Number |
Toyota Camry 3.0 | 2005 | MCV304500373 | 1MZ1706836 | __________ |
In reply, please be informed that Article 34 of the Vienna Convention on Diplomatic Relations reads:
"ARTICLE 34
A diplomatic agent shall be exempt from all dues and taxes, personal or real, national, regional or municipal, except:
(a) indirect taxes of a kind which are normally incorporated in the price of the goods and services;
xxx xxx xxx"
Thus, the tax exemption privilege of an...
