Official Visitors of US Embassy to RP Exempt from Hotel Room Occupancy Tax

September 13, 1993 BIR RULING NO. 369-93 OFFICIAL VISITORS OF US EMBASSY TO RP EXEMPT FROM HOTEL ROOM OCCUPANCY TAX 113-00 000-00 369-93 Embassy of the United States of America Seafront Compound, Roxas Boulevard Pasay City Attention: Mr . Raymond A . Boneski Supervisory General Services Officer This refers to your Note Verbale No. 93-332 which was referred to this Office by the Department of Foreign Affairs by way of its 1st Indorsement dated June 1, 1993, invoking the international law principle of reciprocity as basis for a ruling or certification exempting from the hotel room occupancy tax official visitors of the United States Mission in the Philippines. cdtech In reply, please be informed that pursuant to Article II, Section 2 of the 1967 Constitution of the Philippines, the Government adopts the generally accepted principles of international law as part of the law of the land. Accordingly, in view of the 1st Indorsement dated June 1, 1993 of the Director for Privileges & Immunities, Department of Foreign Affairs, to the effect that official visitors of the Philippine Embassy in the United States are extended by the United States government exemption from hotel room occupancy tax, your request for similar tax exemption of the official visitors of the United States Embassy in the Philippines is hereby granted. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue