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March 1, 2018DA ITAD BIR RULING NO. 008-18Principle of Reciprocity;BIR Ruling No. ITAD-246-15Embassy of the Lao People's Democratic Republic34 Lapu-Lapu Street, Magallanes VillageMakati CityGentlemen :This has reference to your Note No. 007/ALM.18 dated January 12, 2018 referred to this Office by the Department of Finance and the Department of Foreign Affairs, requesting for the exemption from the payment of value-added tax (VAT) and ad valorem taxes on the purchase of a previously owned and tax-exempt motor vehicle for personal use of AAA, __________ of Embassy the Lao People's Democratic Republic from BBB, __________ also of the same Embassy, specifically described as follows: DETACa MakeModelColorChassis NumberEngine NumberPlate NumberToyota Innova G 2.02010Bronze Mica MetallicTGN 4050190101TR 6792053________ 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...