BIR Ruling [DA-623-99]

November 3, 1999 BIR RULING [DA-623-99] Tuberculosis Control Service Department of Health San Lazaro Compound Sta. Cruz, Manila Attention: Ms . Mariquita J . Mantala , MD, MPH Director III Gentlemen : This refers to your letter dated July 13, 1999 requesting in effect, for exemption from the payment of the value-added tax (VAT) and ad valorem tax for the purchase by Italian Cooperation for Development Unit of one (1) unit motor vehicle, more particularly described s follows: Make and Model : Toyota Hilux Diesel 4x4 Model Year : 1999 Chassis Number : LN166-0027823 Motor/Engine Number : 3L-4758705 Color : White Which is within the framework of the Memorandum of Understanding between the Government of the Philippines and the Government of the Republic of Italy for the project "Assistance to the National Tuberculosis Control Programme" signed in Manila on November 3, 1989. LexLib In reply, please be informed that inasmuch as the purchase by Italian Cooperation for Development Unit of one (1) unit motor vehicle is within the framework of the Memorandum of Understanding between the Government of the Philippines and the Government of the Republic of Italy for the project "Assistance to the National Tuberculosis Control Programme" signed in Manila on November 3, 1989 and since the Department of Foreign Affairs has recommended a tax-free purchase of locally assembled motor vehicle on the basis of the said Memorandum of Understanding, the local purchase by the Embassy of one (1) unit Toyota Hilux Diesel 4x4 in assistance to the National Tuberculosis Control Programme of the Department of Health, shall be exempt from VAT and ad valorem tax imposed under Sections 106(A) and 149 of the Tax Code of 1997, respectively. Very truly yours, Commissioner of Internal Revenue By: (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner Legal and Enforcement Group