Cabinet Decision No. 41 of 2018 establishes the legal framework for the UAE's Tax Refunds for Tourist Scheme, allowing overseas tourists to recover Value Added Tax on eligible goods. It sets out the core mechanism, defining key terms and outlining the conditions for a tourist to qualify for a refund, which must meet the criteria in Article 68 of the VAT Executive Regulations. The Decision details the roles and responsibilities of the scheme Operator, participating Retailers, and the tourist. It also empowers the FTA Chairman to determine the scheme's start date, minimum refund values, and operational procedures.