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September 19, 2019DA ITAD BIR RULING NO. 036-19Principle of Reciprocity;BIR Ruling No. ITAD-398-12Embassy of the United Arab Emirates16th Floor, Commerce and Industry Plaza Bldg.Corner Campus and Park AvenuesMckinley Town Center, Fort Bonifacio, Taguig City 1600Gentlemen :This has reference to your Note No. UAE/MNL-19-297 dated August 16, 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 a motor vehicle for the official use of the Embassy of the United Arab Emirates, specifically described as follows:  Type of Use:OfficialMake:Toyota Fortuner 2.8 4x4 V DSL ATModel Year:2019Color:Gray MetallicFrame Number:MHFHA3FS4K0568835Engine Number:1GD4691351 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 services;xxx xxx xxx"Thus, the tax exemption privilege of an Embassy...