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September 3, 2018DA ITAD BIR RULING NO. 038-18Principle of Reciprocity;BIR Ruling No. ITAD-292-11Embassy of the Czech Republic3rd Floor, Rufino Pacific Tower6784 Ayala Avenue, Makati CityGentlemen :This has reference to your Note No. 1508/2018 — MANILA dated August 6, 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 local purchase of one (1) unit motor vehicle for the official use of the Embassy of the Czech Republic, specifically described as follows: ATICcS Type of Use:OfficialMake:Mazda CX-9 2.5L AWD ATModel Year:2018Color:Titanium FlashFrame Number:JM7TC4WLAJ0204297Engine Number:PY30765925 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 and its diplomatic agents does not include exemption...