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July 26, 2018DA ITAD BIR RULING NO. 031-18Section 106 (A) (2) (b), NIRC of 1997, as amended; Section 5, RR No. 4-2007;Section 5 RR No. 3-2008 Headquarters Agreement Between the Government of the Republic of the Philippines and the International Rice Research Institute; BIR Ruling No. ITAD-360-12International Rice Research InstituteSuite 1009, Security Bank Center6776 Ayala Avenue1226 Makati CityAttention: AAA_______________Gentlemen :This refers to your letter dated 28 June 2018, forwarded to this Office by the Department of Foreign Affairs and the Department of Finance, requesting for ad valorem and value-added tax (VAT) exemption on the locally purchased motor vehicle for the official use of the International Rice Research Institute (IRRI) pursuant to the Headquarters Agreement Between the Government of the Republic of the Philippines and the International Rice Research Institute ("Headquarters Agreement"), specifically described as follows: HESIcT Type of Use:OfficialMake:Brand new Hino RK8JSUA bus (6 Cylinder Diesel Engine, 250 PS at 2500 RPM)Engine No.:J08EUB15738Chassis No.:PA4RK8JSUJ00-10153 In reply, please be informed that Section 106 (A) (2) (b) of the National Internal Revenue Code (NIRC) of 1997, as...