Article 67 of the VAT Executive Regulations establishes the 'VAT Refunds for Foreign Businesses Scheme'. It enables foreign entities with no business or fixed establishment in the UAE to reclaim VAT on local expenses. The article details eligibility criteria, specifying that the entity must not make taxable supplies in the State unless the recipient is obligated to account for the tax under the reverse charge mechanism. It also outlines disqualifying conditions, such as when input tax is non-recoverable or the applicant's country lacks reciprocal refund provisions. The scheme sets a minimum claim amount of AED 2,000.