BIR Ruling [DA-004-98]

January 12, 1998 BIR RULING [DA-004-98] Canadian International Development Agency (CIDA) Canadian Embassy Manila Gentlemen : This refers to your letter dated September 15, 1997 requesting for exemption from the payment of value-added tax on the local purchase by the Canadian International Development Agency of two (2) units of motor vehicles, namely: (1) 1997 Mitsubishi Space Wagon (2) 1997 Mitsubishi L-300 EXCEED that said vehicles intended purchase are for the official use of the Philippine-Canada Cooperation Office; and that the Department of Foreign Affairs approved said request and in fact issued an authorization dated July 28, 1997 for the said local purchase with the necessary exemptions. In reply thereto, we are hereby granting your request for tax exemption covering the value-added taxes for the foregoing vehicles in the amounts of P62,592.45 for the 1997 Mitsubishi Space Wagon and P54,272.73 for the 1997 Mitsubishi L-300 EXCEED. It is understood that this exemption will not entitle the supplier to any input tax credit corresponding to the above-stated sale. (SN TEC SN 0001-94 dated February 3, 1994 and DA-246-97 dated July 22, 1997) cdll Very truly yours, (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal & Enforcement Group)