This ZATCA Board Resolution amends Article 69 of the Implementing Regulations of the Value Added Tax Law, focusing on the refund of overpaid tax. The resolution clarifies the conditions under which a Taxable Person can claim a refund, such as having a net tax amount due, making an excess payment, or holding a VAT credit balance. It revises the Authority's power to offset refundable amounts against any dues under any system it supervises. A significant addition is a new provision allowing the Authority one calendar year from the request date to review the relevant tax period.