August 8, 2019
DA ITAD BIR RULING NO. 031-19
Section 106 (A) (2) (b), NIRC of 1997, as amended; Section 9, Revenue Regulations No. 25-2003; RMC No. 40-2007; BIR Ruling No. ITAD-141-14
Embassy of the United States of America
1201 Roxas Boulevard
1000 Manila, Philippines
Gentlemen :
This has reference to your Note No. 1303 dated June 10, 2019 referred to this Office by the Department of Finance and the Department of Foreign Affairs (DFA), requesting for the exemption from the payment of value-added (VAT) and ad valorem taxes on the local purchase of two (2) units of motor vehicle by the United States Agency for International Development (USAID), for the official use of its implementing Agency, UNIVERSITY RESEARCH CO.-PHILIPPINE BRANCH, for USAID's development assistance activity TB Platforms for Sustainable Detection, Care and Treatment, specifically described as follows:
Make | Model | Color | Frame | Engine |
Ford Explorer Sport Ecoboost 4x4 3.5L | 2018 | Magnetic Metallic | 1FM5K8GTXJGC09992 | JGC09992 |
Ford Explorer Sport Ecoboost 4x4 3.5L | 2018 | Magnetic Metallic | 1FM5K8GT9JGB72336 | JGB72336 |
In reply, please be informed that Article 34 of the Vienna Convention on Diplomatic Relations reads:
"ARTICLE 34
A diplomatic agent shall be exempt from all dues and taxes, personal or real, national, regional...
