The Authority may, according to the conditions, rules and procedures set forth in the Executive Regulations of this Decree-Law, refund the tax paid for any supply or importation made by any of the following:

1. A national of the State with regard to the goods and services related to the construction of a new house, which is not part of the person's business.

2. A non-resident person in the State or an applying state, who practices the business and is not a taxable person.

3. A non-resident person with regard to the goods supplied for him in the State that will be exported.

4. Foreign governments, international organizations, diplomatic bodies and missions in accordance with the conventions to which the State is a party.

5. Any persons or categories to be determined under a Cabinet resolution, upon the proposal of the Minister.