Full Title
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

Digital Resource
Senate Bill No.
S. No. 2415
House Bill No.
H. No. 7292
Date of Approval
December 6, 2024

Other Details

Issuance Category
Legislative Issuance Type
Amendment Note
R.A. No. 8424, Title IV, Chapter I, sec. 112-A (Inserted)
Newspaper Source for the IRR
Manila Bulletin (April 17, 2025) page 9
Implementing Rules and Regulations