Unified UAE Legislation Database

Federal Tax Authority Decision No. 4 of 2022 on Setting the Time Limit for Claiming Refund of VAT by Tourists

Status

In force

Issuing Authority

FTA

Effective date

XX.XX.XXXX

Official Link

https://

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,

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 Tax Refunds for Tourist Scheme,

Federal Tax Authority Decision No. 1 of 2018 on the Requirements for Retailers to Participate in the Value Added Tax Refunds for Tourist Scheme,

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

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

Federal Tax Authority Decision No. 4 of 2019 on Setting Time Limit for Cash Refunds of VAT by Tourists,

- Decision of the Chairman of the Board of Directors of the Federal Tax Authority No. 9 of 2021 on the delegation of the Vice Ch...