Article 90 - Refund of Tax paid by Non-Resident Persons

A. The Bureau may refund Tax paid in the Kingdom to Non-Resident Persons based on a request submitted on a form prepared for this purpose for the following Persons:

1. Taxable Persons resident in any of the Implementing States.

2. A Person who is not resident in a territory of any Implementing State, subject to meeting the following conditions:

a) He does not make any Supply of Goods or Services which would make him liable to pay Tax in the Kingdom or any Implementing State during the period t0 which the refund request relates.

b) He shall be registered for Tax purposes or other similar Tax in his country of residence.

c) The Tax is incurred by the Non- Resident Person for the purposes of his business activity.

B. The refund application shall be accompanied by all supporting documents and shall be submitted within three months from the end of the year during which the Tax was due.

C. The Bureau shall process the request and notify the applicant of its decision to accept or reject the request within three months from the date of submission of the application.

D. The refundable amounts approved by the Bureau shall be paid in accordance with the mechanism set by the Bureau, provided that a mechanism agreed between the concerned countries is implemented to deal with refund applications submitted by Taxable Persons residing in any other Implementing State.

E. The refund request shall include, at a minimum, the following data:

1. The name and address of the Person requesting the refund.
2. A description of his activities.
3. Details of the registration of the Person making the refund request with the relevant authority in his country of residence.
4. The reasons the Person bore the costs related to the refund request in the Kingdom.
5. A description of the costs to which the refund of Tax relates.