January 9, 2019
ITAD BIR RULING NO. 001-19
Article XII, Section 45,
PH-ADB Headquarters Agreement
AAA
_______________
Office of Protocol
DEPARTMENT OF FOREIGN AFFAIRS
2330 Roxas Boulevard
1300 Pasay City
Dear AAA,
This refers to the letter dated 16 October 2018 from BBB of the Asian Development Bank (ADB), forwarded by your Office to this Bureau, requesting for a certification of income tax exemption in relation to the performance of the official duties of BBB in ADB.
Documents submitted show that BBB is a national of Singapore, who presently works as Principal Director of the Office of Information Systems and Technology at the ADB; that as an accredited member of the ADB, she claims entitlement to immunities and privileges including exemption from the payment of income taxes in relation to her official duties and responsibilities, pursuant to the Agreement Between the ADB and the Government of the Republic of the Philippines regarding the Headquarters of the ADB (PH-ADB Headquarters Agreement); and that the aforesaid certification of tax exemption is being requested in connection with her membership as Board of Trustees of the International School Manila, Inc. (ISM)....
