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February 26, 2018DA ITAD BIR RULING NO. 007-18Sec. 106 (A) (2) (b), Tax Code, as amended;Article V, Paragraph 2, PH-WFP Agreement;Section 10, UN Convention; BIR Ruling No. ITAD-317-11World Food Programme5th GC Corporate Plaza#150 Legazpi St., Legaspi VillageMakati CityAttention: AAA__________Gentlemen :This refers to your letter dated 16 January 2018 indorsed to this Office by the Department of Finance and the Department of Foreign Affairs, requesting exemption from value-added and ad valorem taxes on the local purchase of one (1) unit of motor vehicle for the official use of the World Food Programme (WFP), specifically described as follows: HTcADC MakeModelChassis No.Engine No.Toyota Camry 2.5V A/T2018MR053AK50H90004702ARU441629 In reply, please be informed that Paragraph 2, Article V of the Agreement between the World Food Programme and the Government of the Republic of the Philippines 1 (PH-WFP Agreement) provides, as follows:"Article VFACILITIES, PRIVILEGES AND IMMUNITIESxxx xxx xxx2.  The Government shall apply the provisions of the Convention on the Privileges and Immunities of the Specialized Agencies to the World Food Program, its property, funds and assets and its officials and consultants....