Embassy of the State of Libya

February 20, 2020ITAD BIR RULING NO. 020-20Vienna Convention on Diplomatic Relations, Article 23Embassy of the State of Libya2056 Lumbang corner Caballero StreetsDasmariñas Village1222 Makati CityGentlemen :This refers to your Note Verbale No. 104/2019 dated 27 September 2019, endorsed by the Department of Foreign Affairs, Office of Protocol, requesting for a special ruling on the Embassy of the State of Libya's exemption from the payment of taxes associated with the purchase of four (4) condominium units situated at PET Plans Tower (formerly El Tower Condominium), EDSA, Guadalupe, Makati City, on the basis of reciprocity. HTcADCIn reply, please be informed of Article 23 of the Vienna Convention on Diplomatic Relations adopted on 24 April 1964 ("Vienna Convention"), to wit:"Article 231. The sending State and the head of the mission shall be exempt from all national, regional or municipal dues and taxes in respect of the premises of the mission, whether owned or leased, other than such as represent payment for specific services rendered.2. The exemption from taxation referred to in this article shall not apply to such...