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Non-resident tourists and eligible dual citizens using foreign passports may claim VAT refunds on personal goods purchased from accredited Philippine retailers and exported within 60 days.
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VAT-registered retailers must secure accreditation to join the VAT Refund System, submit sales reports, and receive VRS tools and support at no cost under a traveler-pay model.
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Tourists’ eligibility is digitally integrated via the eTravel system; refund claims are classified as low- or high-risk, with inspections required only for high-risk claims under BIR and BOC guidelines.
Source: Grant Thorton Philippines
