August 30, 2018
ITAD BIR RULING NO. 079-18
Section 106 (A) (2) (b),
Tax Code UN Convention
United Nations Industrial Development Organization
14th Floor, North Tower, Rockwell Business Center Sheridan
corner United Sheridan Streets
Mandaluyong City, 1554, Metro Manila
Attention: AAA
_______________
Gentlemen :
This refers to your letter dated 19 February 2018, endorsed to this Office by the Department of Foreign Affairs and the Department of Finance, requesting for exemption from payment of value-added tax and ad valorem tax on the local purchase of a motor vehicle for the official use of the United Nations Industrial Development Organization (UNIDO), specifically described as follows:
Type of Use: | Official |
Make: | 2018 Camry 2.5V A/T |
Engine No.: | 2AR1853404 |
Frame No.: | MR053AK50H9000563 |
Color: | White Pearl |
Documents show that UNIDO was formally established as a specialized agency of the United Nations with the adoption of the Constitution of the United Nations Industrial Development Organization (UNIDO Constitution) on 08 April 1979, in Vienna, Austria; that UNIDO's primary objective is the promotion and acceleration of industrial growth and technological progress in developing countries and countries with economies in transition and the promotion of international industrial cooperation; that the Philippines became a signatory to...
