September 28, 2018
ITAD BIR RULING NO. 084-18
Secs. 106, 108, NIRC of 1997, as amended;
Articles 5 & 7, GADC between GPH and GA
Coffey International Development Pty. Ltd.
3rd Floor, JMT Building ADB Avenue
Ortigas Centre, Pasig City 1605
Attention: AAA
_______________
Gentlemen :
This refers to your letter of 2 February 2018, indorsed to this Bureau by the Department of Foreign Affairs (DFA) requesting confirmation that Coffey International Development Pty., Ltd., ("Coffey") in its role as managing contractor of the Australia Awards and Alumni Engagement Program-Philippines ("AAAE Program"), is exempt from value-added tax ("VAT") on all program supplies, professional and technical materials and services provided for or procured for the implementation of the activities under the AAAE Program pursuant to the General Agreement on Development Cooperation between the Government of the Republic of the Philippines ["GPH"] and the Government of Australia ["GA"] ("GADC"). ATaDHC
It is represented that the GADC was signed in Sydney on 28 October 1994, was ratified by Philippine President Fidel V. Ramos on 7 February 1995, and concurred in by the Philippine Senate per Senate Resolution adopted on 22...
