VAT Ruling No. 025-97
VAT Ruling No. 025-97 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Mar 31, 1997
Full text
March 31, 1997 VAT RULING NO. 025-97 Sec. 103 (u); 160-95; 025-97 Embassy of Romania 1216 Acacia Road, Dasmarias Village Makati City, Philippines Attention: Hon . Ioan Emil Vasiliu Ambassador Gentlemen : This refers to your letter dated February 20, 1997 requesting exemption from value added tax (VAT) and the ad valorem tax on one (1) unit locally purchased 1997 Mazda 323 1.3 Sedan (Deluxe) for use of the Embassy of Romania. cdll In reply, please be informed that in our VAT Ruling No. 23-97 dated March 5, 1997, this Office had previously ruled that the Romanian Embassy and its diplomatic agents are exempt from the value added tax on their local purchases of goods and services, including the purchase of the abovementioned motor vehicle. Furthermore, it appearing that ad valorem tax is not imposed in Romania as per your official certification dated March 25, 1997, with more reason the purchase of the said vehicle should be exempt from the ad valorem tax likewise on grounds of reciprocity. In view thereof, it is hereby confirmed that your local purchase of a motor vehicle is exempt from the value added tax and the ad valorem tax. llcd Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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