Article 88 - Refund of Tax paid by foreign governments, international organisations, diplomatic missions and institutions, consular and military bodies

A. The Bureau may refund Tax paid on the Supply of Goods and Services in the Kingdom to foreign governments, international organisations, diplomatic missions and institutions, consular and military bodies, within the limits of the principle of reciprocity, or in accordance with international conventions and treaties following coordinating with the Ministry of Foreign Affairs.

B. A refund request must be submitted in accordance with a form prepared by the Bureau for this purpose.

C. The Bureau may request copies of Tax Invoices or any additional information to verify the validity of the recovery request, and the applicant must submit the required information within thirty days from the date of submission of the refund request. In all cases, no refund request can be made for a Tax amount of less than one hundred Dinars.

D. The Bureau shall decide on the request for a refund within sixty days of the date of submission of the application after verifying the validity of the application, and it shall inform the applicant of its decision in this regard, whether it is to approve or reject the application.

E. On approval of the refund request, the Bureau shall refund by means of a bank transfer to the bank account of the applicant within thirty days from the date of approval of the refund request.