RMC No. 53-2025 — Circularizing the implementing rules and regulations of Republic Act No. 12079, entitled "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" Digest | Full Text | Annex A
Bringing In Revenues for Nation-Building BUREAUOF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City 8 4 JUN 2025 PILIPINAS BAGONG
REVENUE MEMORANDUM CIRCULAR NO 053-2025
SUBJECT:Circularizing the Implementing Rules and Regulations of Republic Act OF 1997, AS AMENDED,FOR THE PURPOSE No. 12079entitledAN ACT CREATINGA VAT REFUND SECTION 112-A TO THE NATIONAL INTERNAL REVENUE CODE MECHANISM FOR NON-RESIDENT TOURISTS, ADDING A NEW
TO: All Internal Revenue Officials, Employees and Others Concerned
concerned, attached as Annex A hereof is the copy of the Implementing Rules and Regulations of Republic Act No. 12079,entitled 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. For the information and guidance of all internal revenue officials, employees and others
as wide a publicity as possible. All internal revenue officials and employees are hereby enjoined to give this Circular
Commnssioner of Internal Revenue ROMEOD.LUMAGUI, JR.
K-I
G )RECORPS MANAGEMENTDIVISION BUREAU OFINTERNALREVENUE
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JUN 0 4 2025
ADMIN UNIT TIME 4:24
BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue,Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph
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