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July 12, 2019DA ITAD BIR RULING NO. 025-19Sec. 106 (A) (2) (b), NIRC of 1997, as amended; Sec. 9, Revenue Regulations No. 25-2003; Paragraph 4 (a), May 6, 2002 Diplomatic Exchange of Notes;Technical Co-operation Agreement of September 7, 1971; BIR Ruling No. ITAD-009-13Embassy of the Federal Republic of Germany25th Floor, The RCBC Plaza, Tower 26819 Ayala Avenue, Makati CityAttention: AAA__________Gentlemen :This refers to your Note KFZ No. 38/2019 dated June 7, 2019 indorsed to this Office by the Department of Finance and the Department of Foreign Affairs (DFA), Office of Protocol, requesting exemption from value-added (VAT) and ad valorem taxes on the local purchase of a motor vehicle for the official use of the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ), 1 GIZ Office, Manila, specifically described as follows:  Organization:Deutsche Gesellschaft für Internationale Zusammenarbeit(GIZ), GIZ Office, ManilaType of use:OfficialMake:Toyota HiLux 2.8L 4x4 G M/TModel year:2019Color:Freedom WhiteEngine No.:1GD4680396Frame No.:MR0HA8CD4K1058723 In reply, please be informed that Section 106 (A) (2) (b) of the 1997 National Internal Revenue Code, as amended (1997 NIRC, as amended) provides, viz.:"SEC.  106. Value-Added...