1. Without prejudice to the general provisions o input tax refund, a Cabinet resolution, to be issued upon the proposal of the Minister, shall determine the Government Agencies and Charities entitled to recover the full amount of the input Tax according to the following: a. The Input Tax paid by the Government Agency for the purposes of its sovereign activities. b. The Input Tax paid by the Charity for the purposes of its relevant Charitable Activity. 2. Notwithstanding the provisions of Clause (1) above, the following shall be excluded from the refund: a. The Tax excluded from refund, in accordance with the provisions of the Executive Regulations of this Decree-Law. b. The Tax paid for Goods and Services used to make exempted supplies.
Interpretation and application must be checked against the official text and current version.