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December 23, 2019DA ITAD BIR RULING NO. 050-19Principle of Reciprocity;BIR Ruling No. ITAD-026-19Embassy of the Federative Republic of Brazil16F Liberty Center104 HV Dela Costa Street, Salcedo VillageMakati CityGentlemen :This has reference to your Note No. 099/19 dated November 21, 2019 referred to this Office by the Department of Finance and the Department of Foreign Affairs (DFA), requesting for the exemption from the payment of value-added (VAT) and ad valorem taxes on the local purchase of a motor vehicle for the official use of the Embassy of the Federative Republic of Brazil, specifically described as follows: DETACa Type of Use:OfficialMake:Toyota Camry 2.5 V A/TModel Year:2019Color:Attitude BlackFrame Number:MR2BF3HK1J4000560Engine Number:2AR2100974 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 does not include...