Department Order No. 018.2025 dated 25 September 2025 signed by the Secretary RALPH G. RECTO, DOF – “Guidelines for Accreditation of Value Added Tax (VAT) Refund System Operators Pursuant to Republic Act No. 12078 Otherwise Known as “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.”