Tax is refunded in the following cases and subject to the stated conditions and procedures: 1. Tax paid by diplomatic and consular missions, international organisations, and heads and members of diplomatic and consular corps accredited to the Sultanate. The claimant must apply on the prescribed form after certification by the Ministry of Foreign Affairs, with data and documents specified by the Authority, particularly: (a) a purchase invoice copy stating its number, date, issuer and Tax paid; (b) the supplier's Tax Identification Number, if any, and Income Tax registration number; (c) a supplier statement specifying the type of Excise Good and evidencing Tax payment; and (d) the refund amount claimed. 2. An Excise Good released for consumption is moved to a Council State. The claimant must apply on the prescribed form with data and documents specified by the Authority. If the claimant is not a Registrant, the application must in particular include: (a) a purchase invoice copy stating its number, date, issuer and Tax paid; (b) a sales invoice copy stating its number and date; (c) the supplier's Tax Identification Number, if any, and Income Tax registration number; (d) the type of Excise Good and movement date; (e) retail selling price; (f) Tax imposed; (g) refund amount claimed; and (h) any other data or documents specified by the Authority. In every case, the recipient in the Council State must be registered there, must have paid the Tax due, and must not be registered in the Sultanate. 3. Tax paid in excess of Tax due. The claimant must apply on the prescribed form stating the excess amount, reason and Tax Period in which the error occurred, with supporting documents. In every case, amounts claimed must be final and undisputed.
Interpretation and application must be checked against the official Arabic text and the current version.