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September 24, 2018DA ITAD BIR RULING NO. 046-18Sec. 106 (A) (2) (b), NIRC of 1997, as amended;Paragraph 4 (a), May 6, 2002 Diplomatic Exchange of Notes; Technical Co-operation Agreement of September 7, 1971; BIR Ruling No. ITAD-009-13Embassy of the Federal Republic of Germany25th Floor, The RCBC Plaza, Tower 26819 Ayala Avenue, Makati CityAttention: AAA_______________Gentlemen :This refers to your Note KFZ No. 61/2018 dated August 20, 2018 indorsed to this Office by the Department of Finance and the Department of Foreign Affairs (DFA), Office of Protocol, requesting exemption from value-added (VAT) and ad valorem taxes on the local purchase of a motor vehicle for the official use of the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ), 1 GIZ Office, Manila, specifically described as follows: caITAC Organization:Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ), GIZ Office, ManilaType of use:OfficialMake:Isuzu 18 D-Max LS 44 M/TModel year:2018Color:Obsidian Gray MicaEngine No.:4JJ1 RZ7369Frame No.:PABTFS85DH2000779 In reply, please be informed that Section 106 (A) (2) (b) of the 1997 National Internal Revenue Code, as amended (1997 NIRC, as amended) provides, viz.:"SEC. 106.  Value-Added Tax on...