Article 75 establishes provisions for the recovery of paid tax in specific circumstances, subject to conditions and procedures outlined in the Executive Regulation of this Decree-Law. The Authority is empowered to return tax on supplies or imports for several categories of persons. These include citizens of the State for goods and services related to constructing a new private residence not connected to their business. It also covers non-residents conducting business who are not taxable persons, and non-residents for goods they subsequently export. Furthermore, refunds are available to foreign governments, international organisations, and diplomatic missions as per international treaties.