Department Order 18-2025
GUIDELINES FOR ACCREDITATION OF VALUE ADDED TAX (VAT) REFUND SYSTEM OPERATORS PURSUANT TO REPUBLIC ACT NO. 12079 OTHERWISE KNOWN AS “AN ACT CREATING A VAT REFUND MECHANISM FOR NON-RESIDENT TOURISTS, ADDING A NEW SECTION 112-A TO THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, FOR THE PURPOSE”