Article 68 of the GCC Common VAT Agreement grants each Member State the option to implement a tax refund system for tourists. The specific conditions and operational provisions for such a scheme are to be determined by the domestic law of the individual Member State. For the purpose of applying this Article, the agreement provides a clear definition of a 'tourist'. A tourist is defined as any natural person who is not a resident within the GCC Territory and is not serving as a crew member on the flight or aircraft departing from that Member State.
Chapter 11 - Special Treatments of Tax Refunds
Article 68 - Tax Refunds for Tourists
Each Member State may apply a Tax Refund system for tourists pursuant to the conditions and provisions determined in its Local Law.
For the purpose of applying this Article, a tourist shall be defined as any natural person who meets all of the following requirements:
He is not a resident of the GCC Territory;
He is not a crew member on the flight or aircraft leaving a Member State.
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