Philippines' VAT refund rules have evolved significantly since 1987, with recent changes under the Create More Act affecting zero-rated taxpayers. The Supreme Court clarified processing periods and documentation requirements in December 2025, tightening the 90+30 day rule.
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Manila Times · about 2 hours ago
Philippines: The Supreme Court has upheld the constitutionality of the VAT refund law for foreign tourists, confirming that the incentive is a valid policy measure to promote tourism. The law allows non-resident foreign tourists to claim VAT refunds on purchases of at least P3,000 per transaction from accredited retailers, provided the goods are taken out of the Philippines within 60 days of purchase.
ManilaTimes · about 7 hours ago
Philippines Supreme Court upholds constitutionality of VAT refund law for foreign tourists, confirming the policy as a valid tourism incentive.
Global Nation · about 7 hours ago
Philippines Supreme Court declares VAT refund for foreign tourists constitutional, upholding Republic Act No. 12079. The decision affirms the state’s right to offer fiscal incentives to boost tourism without violating equal protection.
GMA News · about 20 hours ago
Philippines Supreme Court upholds law allowing VAT refunds for foreign tourists on purchases of at least P3,000, valid for goods taken out within 60 days.
Manila Times · 2 days ago
Philippines: The article outlines how VAT refund rules have evolved since 1987, detailing changes in claim periods, documentation, and appeal procedures.
Manila Times · 12 days ago
The Philippine Bureau of Internal Revenue (BIR) has abolished its dedicated VAT audit units under RAO 4-2026, effective June 1, 2026, integrating audit functions into existing offices. The reform introduces a single-instance audit framework, issuing only one LOA per taxpayer per taxable year, and a verification system to prevent fake or unauthorized LOAs.
Key Takeaways
As of 1 April 2025, the BIR has 90 days to evaluate VAT refund claims, and taxpayers must observe a 90+30 day rule for appeals.
From 1 April 2025, taxpayers must submit complete supporting documents enumerated in Revenue Memorandum Circular 37-2025.
Between 1 October 2010 and 10 June 2014, taxpayers have 30 days to appeal to the Court of Tax Appeals after receiving a BIR decision or after the 120-day period lapses.
Under the Create More Act, the CIR can review a request for reconsideration within 15 days, and its decision affects the CTA appeal window.
Primary source
Read the full article at DeloitteThis summary was published on VATfaqs.com on 7 July 2026. It relates to VAT developments in Philippines. The original source is Deloitte.
