n\a

January 9, 2006DA ITAD BIR RULING NO. 002-06Sec 106 & 108 of the Tax Code 1997; Article 34, Vienna Convention on Diplomatic Relations; ITAD Ruling No. 048-01Embassy Of The Islamic Republic of Iran2224 Paraiso St. cor. Pasay Road,Dasmariñas Village,Makati CityGentlemen :This has reference to your Note No. 6060 dated October 3, 2005 referred to this Office by the Department of Finance (DOF) and the Department of Foreign Affairs (DFA), requesting for the exemption from payment of tax on the purchase of one (1) locally-assembled motor vehicle, for the official use of the Embassy of the Islamic Republic of Iran, specifically described as follows: Make:Toyota Innova J 2.0 Gas M/TModel Year:2005Color:Quick SilverEngine Number:ITR-6122403Chassis Number:TGN40-5003594In reply, please be informed that Article 34 of the Vienna Convention on Diplomatic Relations reads:"ARTICLE 34A 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 goods or services;xxx xxx xxx"Thus, the tax exemption privilege of an Embassy and/or its diplomatic...