Embassy of Poland-Exempt from VAT, Energy Tax, etc.

July 30, 1993 BIR RULING NO. 345-93 EMBASSY OF POLAND-EXEMPT FROM VAT, ENERGY TAX, ETC. 100,145 118 (b) (ii) 206-95 345-93 Embassy of the Republic of Poland Manila Attention: Dr . Janusz Rydzkowski Charge d' Affaires a . i . This refers to your letter dated January 21, 1993 requesting exemption from the payment of the 10% value-added tax, energy tax, tax on gasoline and overseas communications tax. It is represented that your said request is very necessary in the conduct of the affairs of the Embassy. In reply, please be informed that under the principle of reciprocity, this Office may grant tax exemption to your Embassy or to its personnel from the payment of the 10% value-added tax, energy tax and tax on gasoline provided that you can submit to the Commissioner of Internal Revenue or his duly authorized representative a copy of the special legislation or international agreement showing that your Government allows similar tax exemption to Philippine Embassy personnel on the same taxes. In the case, however, of the overseas communications tax, Section 118(b) (ii) of the Tax Code, as amended, specifically provides that amounts paid for messages transmitted by Embassy and consular offices of a foreign government shall be exempt from the said tax. Such being the case, your Embassy is exempt from the payment of overseas communication tax, both for overseas calls and the telexes you send abroad. cdtech LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue