Implementing Rules and Regulations
IRR of R.A. No. 12079
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"
- Date issued
- 2025-02-26
- Date filed
- 2025-04-22
- Registration number
- 25-0448
Document
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