BIR Ruling

August 23, 1966 The Ambassador Embassy of Ceylon Manila S i r : This refers to your letter to the Department of Foreign Affairs, Manila, dated July 9, 1966 which was referred to this Office by the Honorable, the Undersecretary of Finance for action. cdll In reply, I have the honor to inform you that this Office had always recognized exemption from taxes on the basis of reciprocity. We need not stress, however, that exemption based on reason of reciprocity is granted only upon proof that similar exemption is granted by the Ceylonese Government to the Philippine Embassy in Ceylon. It appearing that the Ceylonese Government is extending to the Philippine Embassy in Ceylon the exemption from the payment of revenue stamp tax on periodic remittances of working funds received by it from the home government, then similar exemption may be given the Embassy of Ceylon in this country. llcd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue