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September 24, 2018DA ITAD BIR RULING NO. 044-18Principle of Reciprocity;BIR Ruling No. ITAD-191-12Royal Norwegian Embassy21st Floor, Petron Mega Plaza Building358 Senator Gil Puyat Avenue1209 Makati CityGentlemen :This has reference to your Note No. 101/18 dated August 28, 2018 referred to this Office by the Department of Finance and the Department of Foreign Affairs (DFA), requesting exemption from the payment of value-added (VAT) and ad valorem taxes on the purchase of previously owned and tax-exempt motor vehicle for personal use of AAA, _______________ of the Royal Norwegian Embassy from BBB, _______________, also of the same Embassy, specifically described as follows: HSAcaE MakeModel YearChassis NumberEngine NumberPlate NumberMitsubishi Montero SPT 2.5 GLS VGT 4x2 AT2012MMBGYKG40CF0212454D56-UCDJ0371_______ 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...