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March 12, 2018DA ITAD BIR RULING NO. 009-18Principle of Reciprocity;BIR Ruling No. ITAD-300-11Australian EmbassyLevel 23 — Tower 2 RCBC Plaza6819 Ayala Avenue Makati City 1200Gentlemen :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 MakeModel YearColorChassis NumberEngine NumberPlate NumberToyota Fortuner2012BlackMHFZR69GX030358742KD696187300000 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...