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ITAD BIR Ruling No. 238-15 (Sale of vehicle between WHO officers for personal use subject to VAT and Excise Tax)

ITAD BIR RULING NO. 238-15

ITAD BIR Ruling No. 238-15 | 2015-07-27

July 27, 2015

ITAD BIR RULING NO. 238-15
 
Sections 106 (A) (2) (c) & 149 — 1997 NIRC, as amended;
Sections 11 & 12, Article IV — Host Agreement between the Philippines and WHO
 
World Health Organization (WHO)
Regional Office for the Western Pacific
United Nations Avenue
P.O. Box 2932, 1000 Manila

Attention: Mr. Shin Young-soo, MD, Ph.D.
Regional Director

Gentlemen :

This refers to your May 30, 2014 letter referred to this Office by the Department of Finance (DOF) and the Department of Foreign Affairs (DFA), requesting exemption from value-added tax (VAT) on the purchase of a second-hand motor vehicle for personal use of...