BIR Ruling [DA-413-99]

July 19, 1999 BIR RULING [DA-413-99] Royal Danish Embassy 6/F, Salustiana D. Ty Tower Paseo De Roxas 104 Makati City Attention: Ms. Shirley S. Sanares Administrative Officer Gentlemen : This refers to your letter dated January 21, 1998 requesting for a certificate for value-added tax exemption on the local purchases of goods and services by the new diplomatic personnels of the Embassy. It is represented that Ms. Ulla Baagoe, Deputy Head of Mission and Mr. Lars Balth Joensen have ended their tour of duties as of December 1, 1997 and September 30, 1997, respectively; and that the following are the new Embassy diplomatic personnels with their official designation and date of arrival: (1) Mr. Bo Bjerregaard Rasmussen First Secretary, as of January 1, 1998 (2) Ms. Susan Harding Smith Administrative Attache, as of October 1, 1997. In reply, please be informed that the Royal Danish Embassy is listed among those Embassies exempted from value-added tax and other local taxes imposed on local purchases of goods and services issued by the Office of Protocol, Department of Foreign Affairs, Manila pursuant to reciprocal treatment. IHCESD In view thereof, this Office hereby grants your request for exemption from VAT of the abovenamed embassy diplomatic staff on their local purchases of goods and services. (VAT Ruling No. 14-97 dated February 5, 1997) Very truly yours, (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal and Enforcement Group)