This decision details the provisions of Article 70 of the KSA VAT Implementing Regulations concerning tax refunds for designated persons. The Minister of Finance may authorise categories such as foreign governments, diplomatic missions, international organisations, charitable entities, and certain non-taxable persons to claim refunds on VAT paid for goods and services in the Kingdom. The Article outlines the complete procedural framework, including application to the Authority (ZATCA), issuance of an identification number, claim submission timelines, minimum claim values, and specific documentation requirements. It also provides special refund eligibility rules for licensed real estate developers.