n\a

April 18, 2018DA ITAD BIR RULING NO. 014-18Principle of Reciprocity;BIR Ruling No. ITAD-341-12Embassy of the Islamic Republic of Iran448 Epifanio De Los Santos AvenueGuadalupe Viejo, Makati CityGentlemen :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:PersonalMake:Toyota Camry 2.5 V ATModel Year:2017Color:White PearlFrame Number:MR053AK50H9000375Engine Number:2ARU397054 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 exemption from...