Cabinet Decision No. 82 of 2022 introduces a special refund scheme for Value Added Tax (VAT) incurred on the construction and operation of mosques in the UAE. This Decision allows Donors to recover Input Tax on costs related to building, equipping, and furnishing mosques, as detailed in Articles 2 and 3. Similarly, Operators can reclaim VAT on operational and maintenance expenses under the conditions in Articles 4 and 5. Eligibility for refunds is contingent upon obtaining specific approvals and certificates from a Competent Authority. This mechanism complements the VAT system under Federal Decree-Law No. 8 of 2017 and is retroactively effective from 1 January 2018.