Issued by the Federal Tax Authority, this Decision establishes a unified time limit for tourists claiming VAT refunds under the Tax Refunds for Tourists Scheme. It mandates the Scheme Operator to set a one-year period for tourists to claim their VAT refund, applicable to both cash and bank card methods. This period commences from the date of the refund request's verification. The Decision further stipulates that any unclaimed tax amounts after this one-year limit must be transferred to the Authority by the operator. Importantly, this Decision abrogates the previous FTA Decision No. 4 of 2019.