Federal Tax Authority Decision No. 1 of 2019 On the Maximum Amount of Cash Refund under the Tax Refunds for Tourists Scheme

The Chairman of the Board of Directors of the Federal Tax Authority,

- Having reviewed the Constitution,

- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority,

- Federal Decree-Law No. 8 of 2017 on Value Added Tax,

- Cabinet Decision No. 52 of 2017 on the Executive Regulations of the Federal Decree-Law No. 8 of 2017 on Value Added Tax,

- Cabinet Decision No. 41 of 2018 on Introducing the Tax Refunds for Tourists Scheme,

- Federal Tax Authority Decision No. 2 of 2018 on Tax Refunds for Tourists Scheme, and

- Board of Directors Decision on the Tax Refunds for Tourists Scheme, at its eighth meeting dated 26/03/2019,

Has decided:

Article 1 — The Maximum Amount of Cash Refund

The cash VAT refund under the Tax Refunds for Tourists Scheme shall be limited to a maximum of AED 7,000 per Overseas Tourist per 24 hours.

Article 2 — Implementation of the Decision

This Decision shall be implemented from 1 June 2019.

Hamdan Bin Rashid Al Maktoum

Deputy Ruler of Dubai- Minister of Finance

Chairman of the Board of Directors

Issued on: 23...