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Document Type: FTA - Federal Tax Authority Decision
Law: VAT (FDL No 8 of 2017)
Decision Number: 1
Year: 2019
Country: đŸ‡ĻđŸ‡Ē UAE
Official Name: Federal Tax Authority Decision No. 1 of 2019 - Issued 28 Apr 2019 (Effective from 1 June 2019)

On the Maximum Amount of Cash Refund under the Tax Refunds for Tourists Scheme

Federal Tax Authority Decision No. 1 of 2019

This is not an Official Translation:

Maximum Amount of Cash Refund under the Tax Refunds for Tourists Scheme

Federal Tax Authority Decision No. 1 of 2019

Issued 28 Apr 2019 - (Effective from 1 June 2019)

The Chairman of the Board of Directors of the Federal Tax Authority,

  • Having reviewed the Constitution,

  • Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority,

  • Federal Decree-Law No. 8 of 2017 on Value Added Tax,

  • Cabinet Decision No. 52 of 2017 on the Executive Regulations of the Federal Decree-Law No. 8 of 2017 on Value Added Tax,

  • Cabinet Decision No. 41 of 2018 on Introducing the Tax Refunds for Tourists Scheme,

  • Federal Tax Authority Decision No. 2 of 2018 on Tax Refunds for Tourists Scheme, and

  • Board of Directors Decision on the Tax Refunds for Tourists Scheme, at its eighth meeting dated 26/03/2019,

Has decided:

Article 1 - The Maximum Amount of Cash Refund

The cash VAT refund under the Tax Refunds for Tourists Scheme shall be limited to a maximum of AED 7,000 per Overseas Tourist per 24 hours.

Article 2 - Implementation of the Decision

This Decision shall be implemented from 1 June 2019.

Hamdan Bin Rashid Al Maktoum

Deputy Ruler of Dubai- Minister of Finance Chairman of the Board of Directors

Issued on: 23 Sha'ban 1440

Corresponding to: 28 April 2019