REVENUE MEMORANDUM CIRCULAR NO. 44-2026 issued on May 13, 2026 circularizes Department Order No. 018-2025 issued by the Department of Finance (DOF), titled “Guidelines for Accreditation of Value-Added Tax (VAT) Refund System Operators Pursuant to Republic Act No. 12079, 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’”.

The Department Order specifies the duties and responsibilities of the VAT Refund System (VRS) Operators; pre-qualification requirements and procedure; accreditation requirements and procedure; requirements for renewal of accreditation; grounds for suspension, revocation, and/or termination of accreditation; among others.