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April 4, 2019ITAD BIR RULING NO. 006-19Sections 32, 106 (A) (2) (b) and 108 (B) (3) — NIRC of 1997, as amended; Sections 7 (a) and 9 — UN Convention;Sections 9 (a) and 10 — SA ConventionAAA_______________Office of ProtocolDepartment of Foreign Affairs2330 Roxas Boulevard1300 Pasay CityDear AAA,This refers to your letter dated 28 February 2019 requesting confirmation that the assets, property, income, operations and transactions, i.e., purchase of goods and services for official use and lease of properties in the Philippines of the United Nations (UN) and its specialized agencies, are exempt from the payment of direct taxes (e.g., excise tax, documentary stamp tax, donor's tax) and value-added tax (VAT), making reference to Sections 7 (a) and 8 of the 1946 Convention on the Privileges and Immunities of the United Nations ("UN Convention") and Sections 9 (a) and 10 of the 1947 Convention on the Privileges and Immunities of the Specialized Agencies of the UN ("SA Convention"). In reply, please be informed that Sections 7 (a) and 8 of the UN Convention provide, viz.:"SECTION 7.  ...