August 10, 2018
DA ITAD BIR RULING NO. 034-18
Principle of Reciprocity;
BIR Ruling No. ITAD-291-11
Delegation of the European Union
to the Philippines
30th Floor, Tower II, RCBC Plaza, 6819 Ayala Avenue
Makati City, 1200, Philippines
Attention: 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
Make | Model | Color | Chassis Number | Engine Number |
Hyundai Tucson Theta 2.0L GL 2WD A/T | 2011 | Silky Bronze | KMHJT81BBBU365493 | G4KDBU481083 |
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 or municipal, except:
(a) indirect taxes of a kind which are normally incorporated in the price of the goods and services;
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