RMC No. 44-2026: Circularizing Department of Finance (DOF) Department Order No. 018-2025, entitled “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’”

Key points

1. Subject of the Order. RA No. 12079 creates a VAT refund mechanism for non-resident tourists and adds Section 112-A to the National Internal Revenue Code of 1997, as amended.
2. Contents. The Department Order covers the duties and responsibilities of VAT Refund System (VRS) Operators, pre-qualification and accreditation requirements and procedures, renewal requirements, and grounds for suspension, revocation, or termination of accreditation.

Who is affected

• VAT Refund System (VRS) Operators

Deadlines and effectivity

• Issued: May 13, 2026