Cabinet Decision No. 100 of 2024 amends the provisions for Value Added Tax refunds available to foreign governments, international organisations, and diplomatic missions. This Decision specifically revises Article 69 of the VAT Executive Regulations. It outlines the conditions for eligibility, such as the requirement for official use of goods and services and reciprocal tax treatment by the applicant's home state. Crucially, the amendment introduces a new time limit, stipulating that refund applications must be submitted within 36 months from the date the tax was incurred, unless a different period is specified by an international agreement.