Issued by the Board of Directors of the General Authority for Zakat and Income, this Decision amends the Implementing Regulations of the Value Added Tax Law. Its primary function is the introduction of Paragraph 9 to Article 49. This new provision permits a taxable person to deduct input tax incurred on the purchase, construction, modification, or renovation of real estate. This deduction is allowed even if the subsequent supply of that real estate becomes exempt under Article 30(1), provided the related costs were incurred before the exemption's enactment and the claim is filed before 31 December 2020.