Article 22 - Tax Refunds in Special Cases

1. Where Tax is incurred by a foreign government, international organization, diplomatic bodies and missions, a claim for a refund of the Tax may be made subject to the following conditions:
a. Excise Goods are acquired exclusively for official use;
b. The country in which the relevant foreign government, international organization, diplomatic body or mission is established or has its official seat excludes the same type of entities that belong to the State from the burden of any excise Tax in that country;
c. The refund is consistent with the terms of any international treaty or other agreement concerning the liability to Tax of such a foreign government, international organization, diplomatic body or mission;
d. The Excise Goods are not acquired for the purposes of resale or any other commercial purposes.

2. Where Tax is incurred by a Person who is registered in an Implementing State who has paid Tax in the State and has then Exported the Excise Goods to another Implementing State and paid Tax in that Implementing State, a claim for a refund of the Tax may be made subject to the following conditions:
a. That Person is not registered in the State.
b. Evidence is provided in support of the claim confirming the Person is a taxable Person in another Implementing State;
c. Evidence is provided confirming that Tax was paid on the Excise Goods in the State, including the value of the Tax paid;
d. Evidence is provided confirming that the Excise Goods were Exported to another Implementing State;
e. Evidence is provided confirming that Tax was paid on the Excise Goods in another Implementing State.

3. Subject to Article (21) of the Decree-Law a refund of Tax may be made according to the following:
a. The claim should contain the information and data as required by the Authority and be submitted through means as specified by it;
b. The claim covers a minimum period of one calendar month;
c. The claim covers Tax paid on goods where the goods have a value not less than the value prescribed by a decision by the Minister.
d. The claim is supported by such documentary evidence as specified by the Authority.

4. The Authority shall make a decision regarding whether to approve or reject the refund claim made under this Article within 20 business days of an application being submitted.