June 25, 2019
DA ITAD BIR RULING NO. 023-19
Principle of Reciprocity;
BIR Ruling No. ITAD-398-12
Embassy of the United Arab Emirates
16th Floor, Commerce and Industry Plaza Bldg.
Corner Campus and Park Avenues
Mckinley Town Center, Fort Bonifacio, Taguig City 1600
Gentlemen :
This has reference to your Note No. UAE/MNL-19-215 dated May 17, 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 United Arab Emirates, specifically described as follows:
Type of Use: | Personal |
Make: | Toyota Alphard 3.5 Gas AT |
Model Year: | 2019 |
Color: | Steel Blonde Metallic |
Frame Number: | JTNGZ3DH3K8053992 |
Engine Number: | 2GRK729971 |
In reply, please be informed that Article 34 of the Vienna Convention on Diplomatic Relations reads:
"ARTICLE 34
A 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...
