Article 72 - Refund of Tax to Taxable Persons Non-resident in the GCC Territory

1. Persons who carry on an Economic Activity in a country outside of Council Territory may apply to be considered as Eligible Person and to request a refund of Tax incurred on Supplies of Goods or services made to that Person in the Kingdom. A Person will be considered as an Eligible Person in accordance with this paragraph in the following cases:

(a) if the Person is established in a country with a transaction Tax system similar to VAT and that Person is registered for that Tax,

(b) if the Person is established in a country with a transaction Tax system similar to VAT and that country allows a similar mechanism to provide refunds of Tax to residents of the Kingdom who are charged Tax in that country.

2.The Person wishing to request a refund of Tax shall submit an application to the Authority to be an Eligible Person, in accordance with the process described in article seventy of these Regulations.

3. An Eligible Person whose entitlement to apply for refunds arises under this article may submit claims in respect of a calendar year basis only. In other cases, the Eligible Person will submit applications for refunds and the Authority will consider these applications following the process described in article seventy of these Regulations.