July 12, 2019
DA ITAD BIR RULING NO. 025-19
Sec. 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-009-13
Embassy of the Federal Republic of Germany
25th Floor, The RCBC Plaza, Tower 2
6819 Ayala Avenue, Makati City
Attention: 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 |
Type of use | : | Official |
Make | : | Toyota HiLux 2.8L 4x4 G M/T |
Model year | : | 2019 |
Color | : | Freedom White |
Engine No. | : | 1GD4680396 |
Frame 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 Tax...
