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May 30, 2018DA ITAD BIR RULING NO. 020-18Section 106 (A) (2) (b), Tax Code; Article XI (2) (2b), PH-Japan TCA;BIR Ruling No. ITAD-010-17Japan International Cooperation Agency40th Floor Yuchengco Tower, RCBC PlazaAyala Avenue, Makati CityGentlemen :This refers to your Note No. 123-18 dated 27 April 2018, referred to this office by the Department of Finance and the Department of Foreign Affairs, requesting 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 Japan International Cooperation Agency (JICA), specifically described, as follows: HEITAD Type of use:OfficialMake:Toyota Hiace S Grandia 3.0L Dsl A/T 1T-ZO-023Model year:2018Color:White PearlFrame number:JTFRT13P1J8024606Engine number:1KD2794522 In reply, please be informed of Section 106 (A) (2) (b) of the National Internal Revenue Code of 1997, as amended (Tax Code),which provides:"SEC. 106.  Value-Added Tax on Sale of Goods or Properties. —xxx xxx xxx(2)  The following sales by VAT-registered persons shall be subject to zero percent (0%) rate:xxx xxx xxx(b)  Sales to persons or entities whose exemption under special laws or international agreements...