Relevant information on BIR processes involving embassies and international organizations in

the Philippines.

1. What requests of embassies are being processed by the Bureau of Internal

Revenue (BIR)?

a. BIR Rulings on requests for confirmation of exemption.

b. Value-added tax (VAT) exemption certificates or identification cards, for

qualified embassy personnel on personal purchase of goods and services
(pursuant to Revenue Memorandum Order No. 22-2004 dated May 24, 2004)

c. Refund for erroneously paid tax (processed at Revenue District Office No. 51
Pasay City)

d. Certification for agents implementing the development assistance activities of the

United States Agency for International Development (USAID) (pursuant to
Revenue Memorandum Circular No. 40-2007 dated June 14, 2007)

2. What requests of international organizations are being processed by the BIR?

a. BIR Rulings on requests for confirmation of exemption

b. Certificate of Tax Exemption for qualified personnel of the Asian Development

Bank on purchase of vehicle pursuant to the Memorandum of the Executive
Secretary dated August 15, 1973, as implemented by Department Order No. 43-89
dated October 13, 1989, and subject to the conditions stated in the said
Memorandum

3. How does one proceed with the filing of the above requests?

The applicant shall write a letter request addressed to the Department of Foreign
Affairs (DFA), Office of Protocol (OP). The DFA, OP (recommending issuance or
otherwise) shall indorse the request to the Department of Finance (DOF), who
shall thereafter indorse the same to the BIR for processing.