March 23, 2018
DA ITAD BIR RULING NO. 012-18
Sec. 106 (A) (2) (c), 1997 NIRC, as amended;
Article II (Section 8), Convention on the Privileges and Immunities of the United Nations; BIR Ruling No. ITAD-116-11
United Nations Development Programme
30/F Yuchengco Tower 1
Ayala Avenue cor. G. Puyat Avenue
6819, Makati City
Gentlemen :
This refers to your Note dated February 9, 2018 indorsed to this Office by the Department of Finance and the Department of Foreign Affairs, requesting exemption from value-added tax (VAT) and ad valorem taxes on the local purchase of one (1) unit motor vehicle, for the official use of the United Nations Development Programme (UNDP), specifically described as follows: aDSIHc
Make | Year | Color | Chassis Number | Engine Number |
Toyota Camry 2.5V | 2018 | White Pearl | MR053AK50H9000491 | 2ARU443197 |
In reply, please be informed of Paragraph 1, Article IX of the Agreement between the Government of the Republic of the Philippines and the United Nations Development Programme, 1 which provides:
"Article IX
PRIVILEGES AND IMMUNITIES
1. The Government shall apply to the United Nations and its organs, including the UNDP and U.N. subsidiary organs acting as UNDP Executing Agencies, their property, funds and assets, and to their...
