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June 14, 2019DA ITAD BIR RULING NO. 022-19Principle of Reciprocity;BIR Ruling No. ITAD-100-12Embassy of the Federal Republic of Nigeria2211 Paraiso StreetDasmariñas VillageMakati City, Metro ManilaGentlemen :This has reference to your Note No. NE/11/05/2019 dated May 22, 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 personal use of AAA, __________ of the Embassy of the Federal Republic of Nigeria, specifically described as follows:  Type of Use:PersonalMake:Toyota Fortuner 2.7L 4x2 G Gas AT-X1-005Model Year:2019Color:Phantom Brown MetallicFrame Number:MHFJX8GS9K0607544Engine Number:2TRA622424 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...