n\a

May 30, 2019DA ITAD BIR RULING NO. 020-19Section 106 (A) (2) (b), 1997 NIRC, as amended; Section 9, Revenue Regulations No. 25-2003;Sections 11 and 12, Article IV, WHO-PH Agreement; BIR Ruling No. ITAD-103-12World Health OrganizationRegional Office for the Western PacificUnited Nations AvenueP.O. Box 2932, 1000 ManilaAttention: AAA__________Gentlemen :This refers to your letter dated May 1, 2019 indorsed to this Office by the Department of Finance and the Department of Foreign Affairs, requesting exemption from value-added (VAT) and ad valorem taxes on the local purchase of one (1) unit of motor vehicle for the official use of the World Health Organization (WHO), specifically described as follows:  MakeModelChassis No.Engine No.Hyundai H350 Mini Bus 2.5 CRDi 6MT (Dsl)2018KMFAB17RPJK009641D4CBG107031 In reply, please be informed that Section 106 (A) (2) (b) of the National Internal Revenue Code (NIRC) of 1997, as amended by Republic Act No. 10963, otherwise known as the Tax Reform for Acceleration and Inclusion (TRAIN) Act, provides, viz.:"SEC. 106.  Value-Added Tax on Sale of Goods or Properties. —(A)  Rate and Base of Tax. — There shall be...