n\a

April 5, 2019DA ITAD BIR RULING NO. 014-19Principle of Reciprocity;BIR Ruling No. ITAD-301-11Embassy of CanadaLevels 6-8, Tower 2, RCBC Plaza Bldg.Ayala Avenue, Makati CityGentlemen :This has reference to your Note Nos. 19-039 and 19-040 and dated March 8, 2019 referred to this Office by the Department of Finance and the Department of Foreign Affairs (DFA), requesting for the exemption from the payment of value-added (VAT) and ad valorem taxes on the local purchase of a motor vehicle for the official use of the Embassy of Canada, specifically described as follows: HTcADC MAKEYEARCOLORCHASSIS NO.ENGINE NO.Toyota Fortuner 2.7L 4x2 G Gas AT-X1-0052018Silver MetallicMHFJX8GS8J06072572TRA495913Toyota Fortuner 2.7L 4x2 G Gas AT-X1-0052018Attitude Black MicaMHFJX8GSXJ06072302TRA493072 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...