Emirates

January 9, 2020ITAD BIR RULING NO. 007-20Philippines-United Arab Emirates tax treaty;Republic Act No. 10378; Revenue Regulations No. 15-2013Emirates18th Floor, Pacific Star Building,Makati Avenue corner Gil Puyat Avenue1200 Makati CityAttention: AAA_______________Gentlemen :This refers to your letter dated July 5, 2019 requesting confirmation that Emirates is exempt from tax on its Gross Philippine Billings on the basis of reciprocity under Republic Act ("R.A.") No. 10378, 1 as implemented by Revenue Regulations ("R.R.") No. 15-2013. 2 CAIHTEIt is represented that Emirates is an international air carrier organized and existing under the laws of the United Arab Emirates ("UAE"). It was issued a license by the Securities and Exchange Commission to establish its branch office in the Philippines and to engage in commercial air services. Based on the consularized certification signed by the Undersecretary of the Ministry of Finance of UAE, UAE will continue to grant income tax exemption to Philippine air carriers operating in international traffic in UAE, provided UAE Emirates Airlines, Etihad, Emirates, and other UAE air carriers operating in the Philippines are granted the same benefits....