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March 27, 2019DA ITAD BIR RULING NO. 010-19Sections 109 (1) (K), 106 (A) (2) (b), Tax Code of 1997, as amended;Article XI, PH-Japan TCA; BIR Ruling No. ITAD-010-17Japan International Cooperation Agency40th Floor Yuchengco Tower, RCBC Plaza, Ayala Avenue1227 Makati CityGentlemen :This refers to your Note No. 83-19 dated 13 February 2019, referred to this office by the Department of Finance and the Department of Foreign Affairs, requesting exemption from the payment of ad valorem and value-added taxes (VAT) on the local purchase of motor vehicles for the official use of the Japan International Cooperation Agency (JICA), specifically described, as follows: HTcADC MAKEMODELCOLORCHASSIS NO.ENGINE NO.Nissan Terra 2.5L 4x4 VL A/T2019Brilliant Silver MNTJCND23Z0000437YD25797480TNissan Terra 2.5L 4x4 VL A/T2019Brilliant Silver MNTJCND23Z0001120YD25813521T In reply, please be informed of Section 109 (K) of the National Internal Revenue Code (Tax Code) of 1997, as amended, which provides:"SEC. 109.  Exempt Transactions. — (1) Subject to the provisions of Subsection (2) hereof, the following transactions shall be exempt from value-added tax:xxx xxx xxx(K)  Transactions which are exempt under international agreements to which the...