If the tax is incurred by a foreign government, international organization, diplomatic body and mission, or by an official thereof, any of them shall be entitled to submit a claim on the form issued by the Authority requesting repayment of the incurred tax, provided that the following conditions are met:

1. Goods and services shall be acquired exclusively for official use.

2. The state in which the relevant foreign government, international organization, or diplomatic body or mission is established or has its official seat shall exclude the same type of bodies of the State from the any tax burdens in such state or the refund claim shall be consistent with the terms of any international treaty or other agreement concerning the tax liability of such foreign government, international organization, or diplomatic body or mission.

3. The official of a foreign government, international organization, or diplomatic body or mission who benefits from the refund shall not hold the UAE nationality or have a residence visa under the sponsorship of an entity other than the foreign government, international organization, or diplomatic body or mission itself, and shall not engage in any business in the State. [The above-mentioned application for the refund of the tax shall be submitted within (36) thirty-six months from the date of the tax was incurred by the official or within any other period determined as per any international convention or another agreement in force in the State.] ^[G90]