BIR Ruling [DA-351-97]

October 29, 1997 BIR RULING [DA-351-97] Embassy of Venezuela Manila Attention: Ambassador Tibisay Urdaneta Troconis Gentlemen : This refers to your letter dated September 22, 1997 requesting for exemption from the payment of value-added tax on the local purchase by the Embassy of one (1) unit of locally assembled motor vehicle, particularly described as follows: Model : 1997 Honda Accord Vti-S A/T Engine/Motor No. : PH22-5000208 Frame/Serial No. : PHSV6-6D0115 It is represented that the above-stated intended purchase is for the personal use of H.E. Tibisay Urdaneta Troconis, Ambassador of Venezuela; and that an exemption has been favorably recommended by the Department of Foreign Affairs in its 1 st Indorsement dated October 6, 1997 as stated in the 2 nd Indorsement letter of the Department of Finance dated October 13, 1997. In reply thereto, we are hereby granting your request for exemption from the value-added tax on your local purchase of the aforementioned motor vehicle. prcd 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) Very truly yours, (SGD.) SIXTO S. ESQUIVIAS IV OIC, Assistant Commissioner (Legal Service)