AN ACT ESTABLISHING A DIRECT POINT-OF-SALE VALUE ADDED TAX (VAT) REFUND SYSTEM FOR TOURISTS, AMENDING FOR THE PURPOSE 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