Article 33 of the Saudi Value Added Tax Law

المادة 33 من نظام ضريبة القيمة المضافة · الفصل الثاني عشر: استرداد الضريبة

The article refers to the Regulations the procedures for non-residents of the GCC states to recover tax paid in the Kingdom, and the conditions for applying the tourist refund scheme.

Official text (Arabic)

This article has not been amended since the law was issued.

1- تحدد اللائحة الإجراءات اللازمة لاسترداد الأشخاص غير المقيمين في إقليم دول المجلس للضريبة المسددة في المملكة.

2 - تحدد اللائحة الشروط والضوابط اللازمة لتطبيق نظام استرداد السياح للضريبة.

This is the official Arabic wording, the only legally binding version. We do not translate the law itself; the explanation below is ours. Official source: Bureau of Experts at the Council of Ministers

Article 33 explained in plain English

This article deals with two cases in which a person who does not reside in the region pays value added tax inside the Kingdom and then wants to recover it:

Non-residents of the territory of the GCC states: persons who do not reside in any of the Gulf Cooperation Council states. Paragraph 1 provides that the Regulations set the procedures needed for these persons to recover the tax they paid in the Kingdom.
Tourists: paragraph 2 provides that the Regulations set the conditions and controls needed to apply the tourist tax refund scheme.

The article thus lays the legal basis for recovery, but it does not itself state minimum amounts, periods, documents or how to submit an application; all of that is left to the Implementing Regulations, and details that do not appear in the text should not be assumed.

This article complements Article 32 on recovery by foreign governments, international organizations and missions, and Article 34, which refers to the Regulations the conditions for a taxable person to apply to recover the net tax or carry it forward to future periods.

The body responsible for applying this is "the Authority", that is, the General Authority of Zakat and Tax as Article 1 defines it. A foreign company that bears tax in the Kingdom and wants to know whether it is entitled to recover it is advised to refer to the Regulations or consult a lawyer specializing in tax matters.

Practical example

A European tourist visited Jeddah, bought gifts from a store there and paid value added tax on them. Before leaving, he asks whether he can recover the tax. Article 33 provides for a tourist tax refund scheme, but its conditions and controls are set by the Regulations, so he needs to check them before traveling.

Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.

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