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July 26, 1999ITAD RULING NO. 011-99Section 106 Section 108206-93Embassy of the Russian FederationMakati City, PhilippinesAttention: Mr. Vladimir BrusentsevAttacheGentlemen :This refers to your letter dated May 18, 1999, requesting for exemption from value added tax (VAT) on the purchase of one (1) unit Honda City 1.3 LXi M/T, 1999 Model with Engine No. P3RD1-P201153 and Chassis No. PAD3A 1530WV001142 for the personal use of Mr. Vladimir Brusentsev, Attache, Embassy of the Russia Federation. cdllIn reply, please be informed that pursuant to Article 43 of the Vienna Convention On Diplomatic Relations, pertinent portions 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 servicesxxx xxx xxxthe 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 other words, purchases by that Embassy of goods and/or services shall be subject to the...