February 26, 2018
DA ITAD BIR RULING NO. 007-18
Sec. 106 (A) (2) (b), Tax Code, as amended;
Article V, Paragraph 2, PH-WFP Agreement;
Section 10, UN Convention; BIR Ruling No. ITAD-317-11
World Food Programme
5th GC Corporate Plaza
#150 Legazpi St., Legaspi Village
Makati City
Attention: 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
Make | Model | Chassis No. | Engine No. |
Toyota Camry 2.5V A/T | 2018 | MR053AK50H9000470 | 2ARU441629 |
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 V
FACILITIES, PRIVILEGES AND IMMUNITIES
xxx xxx xxx
2. 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. x x...
