March 12, 2018
DA ITAD BIR RULING NO. 009-18
Principle of Reciprocity;
BIR Ruling No. ITAD-300-11
Australian Embassy
Level 23 — Tower 2 RCBC Plaza
6819 Ayala Avenue Makati City 1200
Gentlemen :
This has reference to your Note No. 067/18 dated February 2, 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 the Australian Embassy from BBB, __________, also of the same Embassy, specifically described as follows: aDSIHc
Make | Model Year | Color | Chassis Number | Engine Number | Plate Number |
Toyota Fortuner | 2012 | Black | MHFZR69GX03035874 | 2KD6961873 | 00000 |
In reply, please be informed that Article 34 of the Vienna Convention on Diplomatic Relations reads:
"ARTICLE 34
A 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...
