April 18, 2018
DA ITAD BIR RULING NO. 014-18
Principle of Reciprocity;
BIR Ruling No. ITAD-341-12
Embassy of the Islamic Republic of Iran
448 Epifanio De Los Santos Avenue
Guadalupe Viejo, Makati City
Gentlemen :
This has reference to Note No. 200/18-085 dated March 16, 2018 referred to this Office by the Department of Finance and the Department of Foreign Affairs (DFA), requesting exemption from the payment of value-added (VAT) and ad valorem taxes on the local purchase of a motor vehicle for personal use of AAA, _______________ of the Embassy of the Islamic Republic of Iran, specifically described as follows: HTcADC
Type of Use: | Personal |
Make: | Toyota Camry 2.5 V AT |
Model Year: | 2017 |
Color: | White Pearl |
Frame Number: | MR053AK50H9000375 |
Engine Number: | 2ARU397054 |
In reply, please be informed that Article 34 of the Vienna Convention on Diplomatic Relations reads:
"ARTICLE 34
A 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 exemption from VAT on...
