Article 67 - Tax Refunds for Non-Residents in the GCC Territory

Each Member State may allow Persons who are not resident in the GCC Territory to request tax refunds for Taxes paid in it if all the following requirements are met:

1. The Non-Resident Person does not supply Goods or Services for which it is required to pay Tax in any Member State;

2. The Non-Resident Person is registered for Tax purposes in his country of residence, if such country applies a VAT system or a similar tax system;

3. The Tax is borne by a Person who is not resident in any Member State for the purposes of his Economic Activity.