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 Purpos

Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City MAY 13"2026 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO. 044 -2026

SUBJECT Internal Revenue Code Of 1997, As Amended, For The Purpose" 2025, entitled "Guidelines for Accreditation of Value Added Tax (VAT) Circularizing Department of Finance (DOF) Department Order No. 018- Refund System Operators Pursuant to Republic Act No. 12079 Non-Resident Tourists, Adding a New Section 112-A to the National Otherwise Known as An Act Creating a VAT Refund Mechanism for

TO All Internal Revenue Officers, Employees, and Others Concerned

concerned, attached as Annex "A" hereof is the copy of DOF Department Order No. 018-2025. Series of 2025, entitled "GUIDELINES FOR ACCREDITATION OF VALUE ADDED TAX For the information and guidance of all internal revenue officials, employees and others

NON-RESIDENT TOURISTS, ADDING A NEW SECTION 112-A TO THE NATIONAL OTHERWISE KNOWN AS AN ACT CREATING A VAT REFUND MECHANISM FOR (VAT) REFUND SYSTEM OPERATORS PURSUANT TO REPUBLIC ACT NO. 12079

INTERNAL REVENUE CODE OF 1997,AS AMENDED,FOR THE PURPOSE,published on September 25, 2025.

as wide a publicity as possible. All internal revenue officials and employees are hereby enjoined to give this Circular

BUREAU OF INTERNAL REVENU RECORDS MANAGEMENT DIVISION 00000194 E CHARLITO MARTINI R. MENDOZA Commissioner of Internal Reyenue

MAY 1 3 2026

BY QADMINUNITT TMe: t0'00

KI-JMN

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph