Federal Tax Authority Decision No. 2 of 2018 Tax Refunds for Tourists Scheme

List of amending documents:

Federal Tax Authority Decision No. 9 of 2023
Federal Tax Authority Decision No. 2 of 2024

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;

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

- Cabinet Decision No. 52 of 2017 on the Executive Regulation 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; and

- Pursuant to the approval of the Board of Directors on the Tax Refunds for Tourists Scheme, at the third meeting held on 22 November 2017 and the fifth meeting held on 25 April 2018 and the sixth meeting held on 29 October 2018.

Article 1 – Date of the Scheme Coming into Effect

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 initiate providing refund claims to tourists as ...