Cabinet Decision No. 1 of 2020 establishes the legal framework for Official Participants of Expo 2020 Dubai to claim a refund of Value Added Tax. The Decision specifies the conditions for eligibility, focusing on VAT incurred on goods and services directly connected with their participation. According to Article 2, this includes costs for constructing, decorating, and operating exhibition spaces, as well as VAT on certain imported goods for the personal use of designated personnel. The ruling outlines the procedural requirements, mandating that refund applications be submitted through the Bureau Expo 2020 Dubai for verification before FTA processing. It also repeals Cabinet Decision No. 1 of 2019.