GTL Summary:

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 68
Country: 🏳️ GCC
Location: Chapter 11 - Special Treatments of Tax Refunds
Order: 68
Last updated at: 2025-11-04 11:19:40 UTC

Chapter 11 - Special Treatments of Tax Refunds

Article 68 - Tax Refunds for Tourists

  1. Each Member State may apply a Tax Refund system for tourists pursuant to the conditions and provisions determined in its Local Law.

  2. For the purpose of applying this Article, a tourist shall be defined as any natural person who meets all of the following requirements:

    1. He is not a resident of the GCC Territory;

    2. He is not a crew member on the flight or aircraft leaving a Member State.

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