FTA 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. (1) of 2018 On the Requirements for Retailers to Participate in the Value Added Tax Refunds for Tourist 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; and Cabinet Decision No. (41) of 2018 on Introducing the Tax Refunds for Tourist Scheme,

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