January 29, 2019
DA ITAD BIR RULING NO. 004-19
Principle of Reciprocity;
BIR Ruling No. ITAD-100-12
Embassy of the Federal Republic of Nigeria
2211 Paraiso Street
Dasmariñas Village
Makati City, Metro Manila
Gentlemen :
This has reference to your Note No. NE/14/12/2018 dated December 18, 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 personal use of AAA, __________ of the Embassy of the Federal Republic of Nigeria, specifically described as follows:
Type of Use: | Personal |
Make: | Toyota Fortuner 2.7L 4x2 G Gas AT |
Model Year: | 2018 |
Color: | Attitude Black |
Frame Number: | MHFJX8GS8J0607047 |
Engine Number: | 2TRA460865 |
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 Embassy and its diplomatic agents does not include exemption...
