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January 28, 2019DA ITAD BIR RULING NO. 003-19Principle of Reciprocity;BIR Ruling No. ITAD-004-18Embassy of the Republic of Poland9th Floor, Del Rosario Law Office Centre,21st drive corner 20th drive Bonifacio Global City,Taguig, Metro ManilaGentlemen :This has reference to your Note No. 74-2018 dated December 19, 2018 referred to this Office by the Department of Finance and the Department of Foreign Affairs (DFA), requesting for the exemption from the payment of value-added (VAT) and ad valorem taxes on the local purchase of a motor vehicle for the official use of the Embassy of the Republic of Poland, specifically described as follows:  Type of Use:OfficialMake:Kia Grand Carnival 2.2 EX A/TModel Year:2018Color:Deep Chroma BlueFrame Number:KNAMC81ABJ6428968Engine Number:D4HBHH846636 In 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 the goods and services;xxx xxx xxx"Thus, the tax exemption privilege of an Embassy and its...