This Ministerial Decision establishes the official timelines and frequency for submitting Value Added Tax refund applications related to the construction and operation of mosques. It implements the special refund scheme provided under Cabinet Decision No. 82 of 2022. Article 1 details the specific submission windows for refund claims on construction costs, scheduled according to the mosque’s operation commencement certificate date. Article 2 outlines the application periods for VAT incurred on operational expenses. Article 3 explicitly states that the Federal Tax Authority will not accept applications submitted outside these prescribed timeframes, ensuring strict adherence to the procedural deadlines.