VAT Ruling No. 026-98
VAT Ruling No. 026-98 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Sep 3, 1998
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September 3, 1998 VAT RULING NO. 026-98 Sec. 109 (q)-014-97-026-98 Turkish Embassy # 2268 Paraiso Street Dasmarias Village 1222 Makati City Attention: Tunca Ozcuhadar Third Secretary Gentlemen : This refers to your letter dated August 3, 1998 addressed to the Commissioner of Internal Revenue, requesting for exemption from value added tax (VAT) on local purchases of goods and services by Her Excellency Veka Inal, Ambassador Extraordinary and Plenipotentiary of the Republic of Turkey to the Republic of the Philippines. In reply, please be informed that, pursuant to BIR Ruling No. 014-97, local purchases of goods and/or services made by an Embassy or its personnel may be exempted from VAT only when it appears that the government of such Embassy allows similar exemption to Philippine Embassy personnel in their country. It appearing from the list submitted by the Department of Foreign Affairs that your Government allows similar exemption to Philippine Embassy personnel in your country, your request for VAT exemption on the local purchases by Her Excellency Veka Inal is hereby granted. Very truly yours, (SGD.) ESTHER R. IBAEZ Head Revenue Executive Assistant Chairman, VAT Review Committee
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