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August 30, 2018ITAD BIR RULING NO. 079-18Section 106 (A) (2) (b),Tax Code UN ConventionUnited Nations Industrial Development Organization14th Floor, North Tower, Rockwell Business Center Sheridancorner United Sheridan StreetsMandaluyong City, 1554, Metro ManilaAttention: 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:OfficialMake:2018 Camry 2.5V A/TEngine No.:2AR1853404Frame No.:MR053AK50H9000563Color: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...