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August 8, 2019DA ITAD BIR RULING NO. 030-19Section 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-307-13United Nations High Commissioner for Refugees6th Floor, GC Corporate Plaza150 Legaspi Street, Legaspi VillageMakati CityAttention: 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:OfficialMake:Toyota Camry 2.5V ATModel Year:2019Color:Platinum White PearlFrame Number:MR2BF3HK9K4003823Engine 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...