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October 17, 2019ITAD BIR RULING NO. 034-19Principle of ReciprocityTaipei Economic and Cultural Officein the Philippines41st Floor Tower 1, RCBC Plaza6819 Ayala Avenue Gentlemen :This refers to your letter dated 14 May 2019, forwarded by the Manila Economic and Cultural Office (MECO) and the Office of Protocol of the Department of Foreign Affairs (DFA) requesting for the issuance of VAT Certificates (VC) in favor of AAA and BBB, dependent children of CCC, _______________ of Taipei Economic and Cultural Office (TECO) in the Philippines. aCIHcDIn reply, please be informed that VAT exemption privileges are accorded to qualified resident foreign missions and their personnel in the Philippines based on the principle of reciprocity. Consequently, this Bureau issues VAT Certificates confirming grant of VAT exemption privileges to qualified resident foreign missions and their qualified personnel based on categorical confirmation by the DFA of the VAT exemption privileges being accorded to Philippine Foreign Service Posts and their personnel stationed in other countries. Moreover, the VAT exemption privileges accorded to qualified personnel of the resident foreign missions in the Philippines may...