July 8, 1999
ITAD RULING NO. 003-99
Section 106 (A) Section 108 Section 149
DA 177-99
British Embassy
17/F Locsin Bldg.,
6752 Ayala Avenue,
Makati City
Attention: Mr. A R M Dent
Management Officer
Gentlemen :
This refers to your Note No. 60-99 dated May 26, 1999, requesting for exemption from value-added tax (VAT) and ad valorem tax on the purchase of one (1) unit Honda City 1.3 A/T, 1999 Model with Engine No. P3RD6-P200950 and Chassis No. PAD3A 1640WV000953 for the personal use of Mrs. Erica Alexandra Ackerman, Third Secretary Commercial of the British Embassy, Manila.
In reply, please be informed that pursuant to Article 34 of the Vienna Convention on Diplomatic Relations, pertinent portion of which reads:
"ARTICLE 34
"A diplomatic agent shall be exempt from all dues and taxes, personal or real, national, regional or municipal, except:
"(a) indirect taxes of a kind which are normally incorporated in the price of the goods and services LexLib
"xxx xxx xxx"
the tax exemption privilege of an Embassy and its diplomatic agents does not include exemption from value added tax (VAT) on its local purchases of goods and services. In...
