VAT Ruling No. 017-93
VAT Ruling No. 017-93 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Apr 26, 1993
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April 26, 1993 VAT RULING NO. 017-93 Section 99-01-88-017-93 Embassy of the United Arab Emirates 2nd Floor, Renaissance Bldg. 215 Salcedo St., Legaspi Village Makati, Metro Manila Attention: Ali Mohammed Rashid Counsellor S i r s : This refers to your letter dated December 22, 1992 requesting for a certification of exemption from the payment of the value-added tax (VAT) for purchases made by the Embassy of the United Arab Emirates in the Philippines. In reply, please be informed that the Embassy of United Arab Emirates is not included in the list of countries submitted by the Department of Foreign Affairs as exempt from VAT and other local taxes. Accordingly, pursuant to Section 100(a) of the Tax Code in relation to Section 34 of the Vienna Convention on Diplomatic Relations adopted April 18, 1961, your embassy is subject to VAT on its purchases of goods in the Philippines. Very truly yours, VICTOR A. DEOFERIO, JR. Deputy Commissioner (Officer-In-Charge)
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