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March 21, 2019DA ITAD BIR RULING NO. 009-19Principle of Reciprocity;BIR Ruling No. ITAD-401-12Embassy of the Republic of SingaporeNo. 505, Rizal Drive, Bonifacio Global City1634 Taguig City, Metro ManilaGentlemen :This has reference to your Note No. 040/2019 dated February 22, 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 the official use of the Embassy of the Republic of Singapore, specifically described as follows:  Type of Use:OfficialMake:Ford Everest 3.2L 4x4 A/T Titanium PlusModel Year:2018Color:Absolute BlackFrame Number:MNCAXXMAWAJJ42903Engine Number:P5AT2651244 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...