Creating and Designating a Parcel of Land Located in Brgy. San Jose, Quezon, Bukidnon, as an Agro-Industrial Economic Zone to be Known as Quezon Agro-Industrial Zone

September 15, 2016 ITAD BIR RULING NO. 131-16 Principle of reciprocity; BIR Ruling No. ITAD-197-15 H.E. Ali Ibrahim A.I. Al-Malki Ambassador of the State of Qatar to the Philippines Block 4 Lot 6 Santiago St., Paseo de Magallanes Magallanes Village, Makati City 1232 Dear Ambassador Al-Malki, This refers to your 11 August 2016 letter indorsed to this Bureau by the Office of Protocol of the Department of Foreign Affairs (DFA) requesting confirmation that the value-added tax (VAT) exemption privileges accorded to you as Ambassador of the State of Qatar to the Philippines are extended to your dependent minor children, namely: AAA, BBB and CCC . In reply, please be informed that VAT exemption privileges are accorded to qualified diplomats and their dependents in the Philippines based only on the principle of reciprocity. Consequently, this Bureau issues rulings, certificates or identification cards granting VAT exemption privileges to qualified embassy personnel based on categorical confirmation by the DFA of the VAT exemption privileges being accorded to the members of Philippine missions which vary from country to country. Hence, the VAT exemption privileges accorded to qualified embassy personnel in the Philippines may extend to dependent children below (18) eighteen years of age IF the same treatment is being accorded to our Filipino diplomats' children abroad. Considering the DFA confirmation that the Government of the State of Qatar does not impose VAT on purchase of goods and services in Qatar, thereby recommending that the same treatment be applied to the officials of the Embassy of the State of Qatar here in the Philippines, then this Office is of the opinion and so holds that the VAT exemption privileges accorded to Ambassador Ali Ibrahim A.I. Al-Malki may extend to his three dependent minor children named above. For purposes of verification by the business establishment, however, Ambassador Al-Malki may be required to present this ruling and the valid DFA Identification Cards (IDs) of his children when making transaction. cDHAES Please be guided accordingly. Very truly yours, (SGD.) NESTOR S. VALEROSO DCIR, Operations Group Officer-in-Charge