January 17, 2020
DA ITAD BIR RULING NO. 001-20
Section 106 (A) (2) (b), 1997 NIRC, as amended; Section 9, Revenue Regulations No. 25-2003;
Paragraph A, Article VI, PH-UNICEF Agreement; BIR Ruling No. ITAD-014-14
United Nations Children's Fund (UNICEF)
14th Floor North Tower, Rockwell Business Center Sheridan
Sheridan Street corner United Street, Highway Hills
1550 Mandaluyong City
Attention: AAA
_______________
Gentlemen :
This refers to your Note No. MA/DFA#19-0495 dated November 29, 2019 indorsed to this Office by the Department of Finance and the Department of Foreign Affairs, requesting exemption from value-added (VAT) and ad valorem taxes on the local purchase of one (1) unit of motor vehicle, for the official use of the United Nations Children's Fund (UNICEF), specifically described as follows: HTcADC
Type of Use: | Official |
Make: | Toyota Camry 2.5V AT (WPG4002) |
Model Year: | 2020 |
Color: | White |
Frame Number: | MR2BF3HK1K4007557 |
Engine Number: | 2AR2293216 |
In reply, please be informed that Section 106 (A) (2) (b) of the National Internal Revenue Code (NIRC) of 1997, as amended by Republic Act No. 10963, otherwise known as the Tax Reform for Acceleration and Inclusion (TRAIN) Act, provides, viz.:
"SEC. 106. Value-Added Tax on Sale of Goods or Properties. —
(A) Rate and Base...
