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September 5, 2018ITAD BIR RULING NO. 082-18Principle of ReciprocityMr. Jerril G. SantosAssistant Secretary, Office of ProtocolDepartment of Foreign Affairs2330 Roxas Blvd., Pasay City 1300Dear Assistant Secretary Santos,This refers to the letter from the Department of Foreign Affairs, Office of Protocol (DFA-OP) dated 02 May 2018, on the issuance and/or renewal of Value-Added Tax [VAT] Exemption Certificate (VEC) in favor of the Embassy of the Islamic Republic of Iran in Manila (Iran Embassy), and its personnel. HASDcCRecords show that BIR Ruling No. ITAD-341-12 dated 10 September 2012 was issued by the Bureau of Internal Revenue (BIR) confirming the grant of VAT exemption on local purchase of goods, services (inclusive of utilities) and motor vehicle in favor of the Iran Embassy and its diplomatic personnel, based on the principle of reciprocity, as per the 13 August 2012 indorsement by the DFA-OP categorically confirming that the Philippine Embassy and its diplomatic personnel in Tehran enjoy VAT exemption privileges on local purchase of goods, services and motor vehicles thereat.Based on the said BIR ruling, the Iran Embassy and its...