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December 2, 2019DA ITAD BIR RULING NO. 048-19Principle 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. 2247 dated November 5, 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 a motor vehicle for personal use of BBB, _______________ of the Embassy of the United States of America, specifically described as follows:  Make and Model: Toyota Land Cruiser 200 4.5L V8-6U-053Model: VDJ200LGNTEZ053Model Year: 2019Chassis Number/VIN: JTMHV05J7K5045528Motor/Engine No.: 1VD0475260Color: White Pearl 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...