Issued by the Federal Tax Authority, this Decision establishes the maximum cash refund limit for the Tax Refunds for Tourists Scheme. Article 1 specifies that the cash portion of a VAT refund provided to an overseas tourist is capped at a maximum of AED 7,000 per tourist within any 24-hour period. This Decision implements the provisions of Cabinet Decision No. 41 of 2018 and Federal Tax Authority Decision No. 2 of 2018, which govern the scheme's operational framework. The rule clarifies financial parameters for cash-based refunds to ensure procedural consistency. As stipulated in Article 2, this limit became effective from 1 June 2019.