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    Date: 2022-07-28 14:34:14.636316

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    Date: 2022-08-01 07:31:37.642792

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Exchange Notes between Japan and Philippines

Requested from DFA by S. Tabamo at 02:34 PM on Jul 28, 2022.
Purpose: Tax Exemptions of Income for Japanese Nationals
Date of Coverage: 11/13/2017 - 07/27/2022
Tracking no: #DFA-194062919325

Tabamo 02:34 PM, Jul 28, 2022 

Good day.
We are writing to request your good office for a copy of the Record of Discussion which forms part of the Exchange of Notes dated November 13, 2017, between the Government of Japan and of the Republic of the Philippines for the implementation of the Metro Manila Subway Project Phase 1.
On the said Exchange of Notes, Item 7(1)(d) made reference to the fiscal levies and taxes on Japanese employees engaged in the Project.


August 1, 2022

Dear Share,

Greetings!

Thank you for your request dated Jul 28, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for Exchange Notes between Japan and Philippines.

Response to your request

While our aim is to provide information whenever possible, in this instance, upon further evaluation of your request, please be advised that internal documents pertaining to the conduct of foreign affairs are recognized in international law and in the Inventory of Exceptions to Executive Order No. 2, the Order which operationalized the right to information. Therefore, DFA is constrained by law from issuing copies of the subject documents to the public. Likewise, your request pertains to a loan/fiscal agreement. Memorandum Circular No. 16, series of 2017, directs all departments to coordinate with the Department of Finance (DOF) on matters of implementing rules and regulations pertaining to loans, grants, and fiscal guarantees.

Thank you.

Respectfully,
FOI Receiving Officer
FOI Officer

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