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April 19, 2007VAT RULING NO. 005-07Sec. 109 (q)World Food Programme6/F Citibank Tower8741 Paseo de RoxasMakati City, 1226 Philippines Attention: Mr. Mahadevan RamachandranOfficer-in-ChargeGentlemen :This refers to your letter dated May 30, 2006, requesting for and on behalf of the United Nations World Food Programme Emergency Operations — Assistance to Conflict Afflicted Mindanao (WFP-EMOP), exemption from the Value Added Tax on their local purchases of food commodities. It is represented that on July 2, 1968, the Philippine Government and the United Nations World Food Programme (WFP) entered into a basic agreement wherein the Philippine Government will be eligible to avail of assistance from the United Nations Food and Agriculture Organization/World Food Programme; that said agreement took effect in 1972; that the WFP is a specialized Agency of the United Nations with the primary objective of bringing food to where these are needed most; that upon the request of the Philippine Government, thru the Department of Social Welfare and Development, and with the end in view of facilitating the peace-building process and the early rehabilitation of the conflict...