Affiliated Agencies of the United States Mission in the Philippines are Exempt from Philippine Internal Revenue Taxes on the Ground of International Law Principle of Reciprocity

February 14, 1995 BIR RULING NO. 026-95 19 000-00 026-95 Embassy of the United States of America Roxas Boulevard M a n i l a Attention: Mr . Paul M . Hooper First Secretary Gentlemen : This refers to your letter dated July 20, 1994 requesting for a ruling that the US Agency for International Development (USAID), Voice of America (VOA), American Battle Monuments Commission (ABMC), and the Veterans Affairs Office (VA) being affiliated agencies of the United States Mission in the Philippines are exempt from Philippine internal revenue taxes on the ground of international law principle of reciprocity. Records show that the Department of Foreign Affairs, Office of Protocol in its 1st indorsement dated May 21, 1993 favorably indorsed the grant of tax exemption to the abovenamed agencies in view of their status as the affiliated agencies of the Embassy of the United States of America. cdpr In reply, please be informed that based on the foregoing facts and in accordance with the international law principle of reciprocity, the tax-exempt status of the US Mission is hereby extended to the above-named agencies. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue