VAT Ruling No. 094-92
VAT Ruling No. 094-92 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Jul 27, 1992
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July 27, 1992 VAT RULING NO. 094-92 NIRC Sec. 103 (u) Precedent Ruling 000-00 The Honorable Secretary Department of Foreign Affairs 2330 Roxas Boulevard Pasay City, Metro Manila Attention: Office of Protocol S i r : This refers to the letter dated November 8, 1990 of Ambassador Hermenegildo C. Cruz of the Philippine Embassy in Santiago, Chile which was referred to this Bureau stating that the Government of Chile until now does not exempt diplomatic and consular missions and members of their staff, from the payment of the I.V.A. (the IVA is the Chilean equivalent of the VAT used in other countries) In reply, please be informed that in compliance with reciprocal treatment in accordance with international committee to which the Philippine Government is committed, in the absence of reciprocal treatment to Filipino diplomats in Chile, local purchases of Chile's diplomat's cannot qualify for VAT exemption. Please be guided accordingly. Very truly yours, (SGD.) JOSE U. ONG Commissioner of Internal Revenue
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