n\a

March 23, 2018DA ITAD BIR RULING NO. 012-18Sec. 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-116-11United Nations Development Programme30/F Yuchengco Tower 1Ayala Avenue cor. G. Puyat Avenue6819, Makati CityGentlemen :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 MakeYearColorChassis NumberEngine NumberToyota Camry 2.5V2018White PearlMR053AK50H90004912ARU443197 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 IXPRIVILEGES AND IMMUNITIES1.  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...