RMC No. 29-2025 — Circularizing the RA No. 12079, titled (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 | RA No. 12079

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Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City APR 0 7 2U25 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO._0 2 9 - 2 0 2 5

SUBJECT Circularizing the Republic Act No. 12079, Entitled "An Act

Creating a VAT Refund Mechanism for Non-Resident Tourists, Code of 1997, as Amended, for the Purpose" Adding a New Section 112-A to the National Internal Revenue

TO All Internal Revenue Officials, Employees and Others Concerned

and others concerned, attached as Annex "A" hereof is 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

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

IM UI,JR ioner of Internal Revenue

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RECORDS MANAGEMENT DIVISION BUREAU OF INTERNAL REVENUE

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APR 0 '7 2025

x1 ADMiN UNIT.1 TIME: 2.00

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