A Resident Foreign Mission and its members are taxed on the basis of the 1961 Vienna Convention on Diplomatic Missions, the 1963 Vienna Convention on Consular Relations and the international law principle of reciprocity.

 

An International Organization is taxed on the basis of the Agreement establishing its headquarters, which is ratified by the President and concurred in by the Senate.

 

Legal and Administrative Issuance on Resident Foreign Missions and International Organizations

1 Revenue Memorandum Order No. 10-2019

Grant of Value-added Tax (VAT) Privileges to Resident Foreign Missions, their Qualified Personnel and the Dependents of the Latter

 

2 Revenue Memorandum Order No. 22-2004

Value-added Tax (VAT) Exemption Certificate / Identification Card Issued to Qualified Foreign Embassies and their Qualified Personnel Amending / Modifying RMO 81-99

 

3 Revenue Memorandum Circular No. 73-2013

Amending Revenue Memorandum Circular No. 31-2013 on the tax treatment of those employed by the United Nations and its Specialized Agencies, providing clarifications therefor as well as additional guidelines on the filing obligations of individual taxpayers concerned

 

4 Revenue Memorandum Circular No. 31-2013

Guidelines on the Taxation of Compensation Income of Philippine Nationals and Alien Individuals Employed by Foreign Governments/Embassies/Diplomatic Missions and International Organizations Situated in the Philippines

 

5 Revenue Delegation Authority Order No. 3-2002

Identifying the BIR Office to Process Applications/Claims for Tax Credit/Refund

 

Related Laws

1 Executive Order No. 31

Amending Executive Order No. 98 dated April 28, 1999 by Exempting Therefrom Diplomatic Missions and International Organizations As Well As Their Accredited Personnel

 

2 Executive Order No. 98

Directing All Government Agencies, Instrumentalities, Local Government Units, and Government-Owned and/or Controlled Corporations (GOCCs) to Include the Tax payer Identification Number (TIN) as Part of the Essential Requirements in all Applications foe Government Permit, License, Clearance, Official Paper or Document

 

VAT Certificate Sample

VAT Certificate Sample

VAT Identification Card Sample

VAT Identification Card Sample