August 8, 2019
DA ITAD BIR RULING NO. 030-19
Section 106 (A) (2) (b), 1997 NIRC, as amended; Section 9, Revenue Regulations No. 25-2003;
Section 8, Article II, Convention on the Privileges and Immunities of the United Nations; BIR Ruling No. ITAD-307-13
United Nations High Commissioner for Refugees
6th Floor, GC Corporate Plaza
150 Legaspi Street, Legaspi Village
Makati City
Attention: AAA
__________
Gentlemen :
This refers to your Note No. MNL/300/2019/SK/al dated June 27, 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 United Nations High Commissioner for Refugees (UNHCR), specifically described as follows:
Type of Use: | Official |
Make: | Toyota Camry 2.5V AT |
Model Year: | 2019 |
Color: | Platinum White Pearl |
Frame Number: | MR2BF3HK9K4003823 |
Engine Number: | 2AR2171436 |
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...
