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August 10, 2018DA ITAD BIR RULING NO. 034-18Principle of Reciprocity;BIR Ruling No. ITAD-291-11Delegation of the European Unionto the Philippines30th Floor, Tower II, RCBC Plaza, 6819 Ayala AvenueMakati City, 1200, PhilippinesAttention: AAA_______________Gentlemen :This has reference to your Note No. 116/2018 dated July 12, 2018 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 purchase of a previously owned and tax exempt motor vehicle for personal use of BBB, _______________ of the Delegation of the European Union from CCC, _______________, also of the Delegation of the European Union, specifically described as follows: cSaATC MakeModelColorChassis NumberEngine NumberHyundai Tucson Theta 2.0L GL 2WD A/T2011Silky BronzeKMHJT81BBBU365493G4KDBU481083 In reply, please be informed that Article 34 of the Vienna Convention on Diplomatic Relations reads:"ARTICLE 34A diplomatic agent shall be exempt from all dues and taxes, personal or real, national, regional or municipal, except:(a)  indirect taxes of a kind which are normally incorporated in the price of the goods and...