GTL Summary:

Article 31 of the Value Added Tax Law grants the Tax Authority discretionary power regarding tax refunds for specific categories. It stipulates that the Authority may exclude certain categories, as defined in the GCC Unified VAT Agreement, from the requirement to pay tax on the receipt of Goods and Services within the Kingdom. Alternatively, the Authority can permit these categories to claim a refund for tax already incurred on such supplies. The implementation of these tax relief measures, including the specific terms and conditions for eligibility and procedure, is governed by the provisions detailed in the Implementing Regulations.