Article 75 – Tax Recovery in Special Cases
The Authority may, according to the conditions, controls, and procedures specified in the Executive Regulation of this Decree-Law, return Tax paid for any supply received by or Import carried out by any of the following:
- A citizen of the State in respect of the Goods and Services related to the construction of a new residence that is not part of the Person’s Business.
- A Non-Resident of the State or an Implementing State conducting Business and is not a Taxable Person.
- A Non-Resident, for Goods supplied to him in the State and that will be exported.
- Foreign governments, international organizations, diplomatic bodies, and missions according to treaties that the State is a party to.
- Any Persons or classes determined by a Cabinet Decision issued at the suggestion of the Minister.