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February 18, 2019DA ITAD BIR RULING NO. 006-19Principle of Reciprocity;BIR Ruling No. ITAD-100-12Embassy of the Federal Republic of Nigeria2211 Paraiso StreetDasmariñas VillageMakati City, Metro ManilaGentlemen :This has reference to your Note No. NE/12/12/2018 dated December 14, 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:PersonalMake:Toyota Fortuner 2.7L 4x2 G Gas ATModel Year:2018Color:Attitude BlackFrame Number:MHFJX8GS9J0606991Engine Number:2TRA454593 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 diplomatic agents does not include...