List of amending documents:
Federal Tax Authority Decision No. 2 of 2018
Federal Tax Authority Decision No. 9 of 2023
Federal Tax Authority Decision No. 2 of 2024
Federal Tax Authority Decision No. 11 of 2026
The Chairman of the Board of Directors of the Federal Tax Authority has decided:
- Having reviewed the Constitution,
- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
- Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments,
- Cabinet Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments,
- Cabinet Decision No. 41 of 2018 on Introducing the Tax Refunds for Tourists Scheme, and
- Pursuant to the approval of the Board of Directors on the memo presented on Tax Refunds for Tourists Scheme.
The date of the Tax Refunds for Tourists Scheme coming into effect shall be according to the following:
1. Retailers participating in the Tax Refunds for Tourists Scheme will initiat...