July 26, 1999
ITAD RULING NO. 012-99
Sec. 106 Sec. 108
206-93
Embassy of the Republic of Italy
Metro Manila, Philippines
Attention: Mr. Andreas Ferrarese
Charge d' Affaires a. i.
Gentlemen :
This refers to your letter dated June 15, 1999, requesting for exemption from value-added tax (VAT) on the purchase of one (1) unit white TOYOTA HILUX DIESEL 4X4, 1999 Model with Engine No. 3L-4758705 and Chassis No. LN166-0027823 for the official use of the Italian Cooperation for Development Unit, Embassy of the Republic of Italy, for the project "Assistance to the National Tuberculosis Control Programme." LexLib
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;
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...
