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December 2, 2019DA ITAD BIR RULING NO. 047-19Principle of Reciprocity;BIR Ruling No. ITAD-053-14Embassy of the United States of America1201 Roxas BoulevardManila, Philippines 1000Attention: AAA_______________Gentlemen :This has reference to your Note No. 2615 dated October 29, 2019 referred to this Office by the Department of Finance and the Department of Foreign Affairs, requesting for the exemption from the payment of value-added (VAT) and ad valorem taxes on the local purchase of three (3) motor vehicles for the official use of the Embassy of the United States of America, specifically described as follows:  Make and ModelModel YearChassis NumberMotor/Engine No.Color2018 Honda Click 125i with Shad Box2018MH1JA4619JK022152JA4GE1019845Black2018 Honda Click 125i with Shad Box2018MH1JA4611JK022310JA4GE1019780Red/Black2018 Honda Click 125i with Shad Box2018MH1JA46161JK022626JA4GE1020295Black 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...