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#Bahrain #VAT

Article 57 of Decree Law specifies the refund provisions:

Refund of Tax paid on Supply or Import of the following:

(a) Any excess tax paid by Taxable Person

(b) Foreign Governments , Diplomatic and military missions, International organisations, for whom Supply has been made within Kingdom

(c) A taxable person in the Kingdom for Tax Paid in another implementing state for economic activity. (i.e for Business Purpose)

(d) Tourists

Authority may provide Rules, Regulations in this regard.

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