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May 30, 2018DA ITAD BIR RULING NO. 019-18Principle of Reciprocity;BIR Ruling No. ITAD-314-11Embassy of the State of Kuwait1230 Acacia Street, Dasmariñas Village,Makati City, Metro ManilaGentlemen :This has reference to your Note No. EKM-18-074 dated May 7, 2018 referred to this Office by the Department of Finance and the Department of Foreign Affairs, 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 the State of Kuwait, specifically described as follows: aScITE Type of Use:OfficialMake:Toyota Innova 2.8 G DSL A/TModel Year:2018Color:Blue Mica MetallicFrame Number:PA2GA8EMXJ0043915Engine Number:1GD0455218 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 VAT...