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December 2, 2019DA ITAD BIR RULING NO. 046-19Principle of Reciprocity;BIR Ruling No. ITAD-246-15Embassy of the Lao People's Democratic Republic34 Lapu-Lapu Street, Magallanes VillageMakati CityGentlemen :This has reference to your Note No. 075/ALM.19 dated October 23, 2019 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 from AAA, _______________ of the Embassy of the Lao People's Democratic Republic, of a previously owned and tax-exempt motor vehicle for personal use of BBB, _______________ of the same Embassy, specifically described as follows:  MakeModelColorChassis NumberEngine NumberPlate NumberToyota Innova G 2.02010Bronze Mica MetallicTGN 4050190101TR 6792053__________ 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...