Article 89 - Refund of Tax by Tourists

A. The Bureau shall, in accordance with a mechanism it shall set, allow Tourists to request a refund of Tax paid in the Kingdom on Goods transported outside the territory of the Implementing States, provided the following conditions are met:

1. The Supply of Goods is made during the Tourist's stay in the Kingdom.

2. The Goods are acquired for personal use.

3. The Goods are supplied by a Supplier authorised for this purpose. The Bureau shall issue a list of all Suppliers authorised to implement the refund mechanism.

4. The Tourist shall leave the Kingdom within two months from the date of Supply with the Goods he has purchased.

B. The refund application of Tax paid by the Tourist shall include the following:

1. Proof of payment of Tax such as a Tax Invoice or any similar document in accordance with the provisions of the Law and these Regulations.

2. A description of the Goods purchased in the Kingdom subject to the refund application.

3. A copy of the passport and travel ticket.