VAT Ruling No. 058-97

September 22, 1997 VAT RULING NO. 058-97 Sec. 103 (u)-340-93-058-97 The Embassy of Romania 1216 Acacia Road, Dasmarias Village Makati City Gentlemen : This refers to your Note No. 529 forwarded to the Department of Foreign Affairs dated June 16, 1997 requesting for exemption from payment of value-added tax on a locally purchased motor vehicle for your official use. It is represented that a similar request embodied in Note No. VN 970757 dated March 12, 1997 was forwarded to the Department of Foreign Affairs; that the same was favorably acted upon by this Office, which approval you now request to be replaced; that the first note involved the purchase of an imported car, a Mitsubishi Galant Lancer; that the said car will take two to three months to deliver; that the Embassy received instructions from the Ministry of Foreign Affairs of Romania to transfer the Embassy's car, a Hyundai Sonata 1.8 with Plate No. 4352 to the Romanian Embassy in Seoul, Korea until mid-July; that the Embassy intends to dispose its Toyota Corolla 1.3, 1984 model by the end of the year; and that the Embassy just received the budget for the new car, a locally assembled Nissan Sentra 1.6 from Nissan Motor Philippines, Inc. to replace the Embassy's Hyundai Sonata, for the immediate need and use of the Embassy. cdll In reply, please be informed that the Embassy of the Socialist Republic of Romania is listed among those Embassies exempted from value-added tax and other local taxes imposed on local purchases of goods and services issued by the Office of the Protocol, Department of Foreign Affairs, Manila pursuant to reciprocal treatment. In view thereof, this Office hereby grants your request for exemption from VAT on your local purchase of a Nissan Sentra 1.6 from Nissan Motors Philippines, Inc. (BIR Ruling No. 340-93 dated July 29, 1993) cdta Very truly yours, SIXTO S. ESQUIVIAS IV OIC, Asst. Commissioner Legal Service