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November 8, 2019DA ITAD BIR RULING NO. 043-19Principle of Reciprocity;BIR Ruling No. ITAD-400-12Embassy of the Socialist Republic of Vietnam670 Pablo Ocampo St.,Malate, Manila, PhilippinesGentlemen :This has reference to your Note No. 195/VNCH/2019 dated October 2, 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 Socialist Republic of Vietnam, specifically described as follows: Type of Use:OfficialMake:Toyota Fortuner 2.4 4x2 G DSL ATModel Year:2019Color:Avant Garde Bronze MetallicFrame Number:MHFJB8GS9K1570388Engine Number:2GD4682316 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...