BIR Ruling

June 21, 1966 3rd Indorsement Respectfully returned thru the Commissioner of Customs, to the Honorable, the Undersecretary of Finance, Manila, the within papers bearing on the request of the Spanish Embassy in Manila for exemption from the payment of the specific tax on gasoline purchased for the official use of the Embassy and members of its staff. llcd This Office had always recognized exemption from taxes on the basis of reciprocity. It appearing that the Spanish Government is extending to the Philippine Embassy thereat, including the staff thereof, the privilege of purchasing tax-free gasoline, similar exemption may be given the Spanish Embassy in this country. This Office, however, believes that exemption on the basis of reciprocity should be limited to the person of the Ambassador excluding that of his staff. LibLex (SGD.) MISAEL P. VERA Commissioner of Internal Revenue