Bureau of Local Government Finance Opinion

February 14, 2002 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 1st Indorsement Respectfully referred to the City Assessor, Makati City, for full comment and/or appropriate action, the within letter dated January 15, 2002 of MR. VICENTE S. BONAOBRA H. CORTEZ & ASSOCIATES Law Offices, Suite 902 Fil Garcia Tower, # 140 Kalayaan Avenue, corner Mayaman Street, Diliman, Quezon City, in behalf of his client, the L. V. Locsin Condominium Corporation, in effect requesting exemption from payment of real property taxes on the aliquot portion of the subject condominium appropriated for the British Embassy located at # 6752 L. V. Locsin Building, Ayala Avenue corner Makati Avenue, Makati City. The abovementioned request is being made in line with the Vienna Convention or Diplomatic Relations, exempting Foreign Embassies from the taxing powers of the receiving State. In this connection, attention is invited to the 2nd Indorsement dated February 10, 1993 of the Department of Finance, treating on a similar subject matter, the pertinent portion of which is quoted hereunder: ". . . embassies, consulates, and other diplomatic offices are deemed part of the territory of the country they represent and, therefore, are exempt from any national or local taxes based on the generally-accepted principle that the tax laws of one country are not applicable in another. . . " Report of action taken hereon is requested soonest. ACcaET (SGD.) JUANITA D. AMATONG Undersecretary and Officer-In-Charge, BLGF