January 9, 2020
ITAD BIR RULING NO. 009-20
PH-IOM Cooperation Agreement;
SA Convention; RMC No. 31-2013
Director Rodillo R. Catalan
Immunities and Privileges, Office of Protocol
Department of Foreign Affairs
2330 Roxas Blvd., Pasay City 1300
Dear Director Catalan,
This refers to the letter from the International Organization for Migration (IOM) Mission in the Philippines requesting confirmation of income tax exemption of its officials and staff, as required under Section 5 of Revenue Memorandum Circular (RMC) No. 31-2013, as amended by RMC No. 73-2013. TIADCc
In reply, please be informed of Article 4 of the Cooperation Agreement between the Government of the Republic of the Philippines and the International Organization for Migration (PH-IOM Cooperation Agreement), to wit:
"Article 4
The Director and the Deputy Director General of the Organization, on the one hand, and, on the other hand, the staff of the Organization shall enjoy in the Republic of the Philippines the same privileges and immunities as those granted to executive heads and to the staff respectively, of specialized agencies of the United Nations by virtue of the Convention on the privileges and immunities of the specialized...
