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March 19, 2019DA ITAD BIR RULING NO. 008-19Principle of Reciprocity;BIR Ruling No. ITAD-336-12Embassy of Israel10th Floor Avecshares Center1132 University Parkway NorthBonifacio Global City, Taguig CityGentlemen :This has reference to your Note No. 24400 dated February 7, 2019 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 Israel, specifically described as follows:  Type of Use:PersonalMake:Toyota Fortuner 2.4L 4x2 G DSL A/TModel Year:2019Color:Attitude Black MicaFrame Number:MHFJB8GS2J1563393Engine Number:2GDC487336 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 exemption from VAT...