Issued by the Federal Tax Authority, this Decision establishes a new maximum limit for cash refunds available to overseas tourists under the VAT Refunds for Tourists Scheme. In accordance with Article 1, the maximum cash refund for VAT that a tourist can receive within a 24-hour period is set at AED 35,000. This Decision operationalises the scheme established by Cabinet Decision No. 41 of 2018, which falls under the framework of Federal Decree-Law No. 8 of 2017. As per Article 2, it explicitly repeals Federal Tax Authority Decision No. 1 of 2019 and any conflicting provisions.