Federal Tax Authority Decision No. (2) of 2018 On 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 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
- Board of Directors Decisions on the Tax Refunds for Tourists Scheme, at its third meeting dated 22/11/2017, fourth meeting dated 28/02/2018, fifth meeting dated 25/04/2018, and its sixth meeting dated 29/10/2018.
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