Request for a Certificate of Tax Exemption on Importation of Some Articles for Official Use under the Vienna Convention on Diplomatic Relations
BIR Ruling No. 088-97 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 5, 1997
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August 5, 1997 BIR RULING NO. 088-97 101 000-00 088-97 Hon. Enrique P. Syquia Ambassador Embassy of the Sovereign Military Order of Malta Sixth Floor, Cattleya Condominium Building 235 Salcedo St., Legaspi Village 1229 Makati City S i r: This refers to your letter requesting for issuance of a certificate of tax exemption on importation of some articles for your official use under the provision of paragraph 1 of Article 36 of the Vienna Convention on Diplomatic Relations. prLL In reply, please be informed that pursuant to paragraph 1 of Article 36 of the Vienna Convention on Diplomatic Relations reading: "ARTICLE 36 (1) The receiving State shall, in accordance with such laws and regulations as it may adopt, permit entry of and GRANT EXEMPTION FROM ALL customs duties, TAXES, and related charges other than charges for storage, cartage and similar services on: "(a) articles for official use of the mission; "(b) articles for the personal use of a diplomatic agent or members of his family forming part of his household including articles intended for his establishment." (Emphasis supplied) your proposed importation of articles for official use of the mission and the articles for your personal use as a diplomatic agent and/or of the members of your family forming part of your household shall all be free from taxes and related charges other than charges for storage, cartage and similar services. cdta Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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