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.

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JUN 0 4 2025

ADMIN UNIT TIME 4:24

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