Allowing qualified real estate developers for refunds who have deducted the value-added tax incurred on their purchases of goods or services related to eligible real estate supplies within their declarations submitted to the authority, to claim a retroactive refund of that tax, effective from the date of 4/10/2020, or from the date they meet the items (First), (Second), and (Third) of Ministerial Decision No. (1754) dated 15/4/1442H, which includes "the controls and conditions required for the licensed real estate developer qualified for the refund of the value-added tax paid on their purchases related to exempt real estate supplies," whichever occurs later, by including that paid tax in the refund requests to be submitted to the authority, with a maximum of the request for the last period of the calendar year in which this decision is effective, or the last period of the calendar year during which the value-added tax declaration was amended, whichever occurs later, while considering the following conditions:

• ‌ A- The qualified real estate developer must be registered as a taxable person with the authority during the period for which they will claim the tax refund.

• ‌ B- The value-added tax declarations must have been amended with the corresponding tax for the invoices they will claim a refund for as a qualified person for previous periods, and they must provide the authority with the related invoices and documents.

• ‌ C- The qualified real estate developer must have evidence that the tax they will claim a refund for has been paid and relates to eligible real estate supplies.

Allowing qualified real estate developers for refunds whose properties have been suspended by the competent authority to recover the value-added tax paid on supplies of goods or services related to eligible real estate supplies retroactively, starting from the date of 4/10/2020, or from the date they meet the items (First), (Second), and (Third) of Ministerial Decision No. (1754) dated 15/04/1442H, which includes "the controls and conditions required for the licensed real estate developer qualified to recover the value-added tax paid on their purchases related to exempt real estate supplies," whichever occurs later, whenever the suspension is lifted and eligible real estate supplies are made, to the extent related to the eligible real estate supplies, by including that tax in the refund requests to be submitted to the authority, with a maximum of the request for the last period of the calendar year in which the suspension was lifted, taking into account the following:

• A- If the real estate developer has recovered the tax as a qualified person for refunds before the properties were placed under suspension, and as a result of the suspension, they made a non-eligible real estate supply, they must repay the amount of tax that was previously refunded by the authority as a qualified real estate developer, until the suspension is lifted and eligible real estate supplies are made.

• B- The qualified real estate developer must have amended the value-added tax declarations for the tax they will claim for refund as a qualified real estate developer if they were registered with the authority as a taxable person during the suspension period.

Allowing qualified real estate developers registered with the authority as tax subjects to claim a refund of the value-added tax due that has been declared, or that has been amended based on the authority's assessment, for imported services that must be declared within the value-added tax declarations according to the reverse charge mechanism, or for goods imported into the Kingdom that must be declared within those declarations according to the provisions of Article (Forty-four) of the regulation, related to qualified real estate supplies, starting from the date of 4/10/2020, or from the date they fulfill items (First), (Second), and (Third) of Ministerial Decision No. (1754) dated 15/04/1442H, which includes "the controls and conditions required for the licensed and qualified real estate developer to recover the value-added tax paid on their purchases related to exempt real estate supplies," whichever occurs later, by including them in the refund requests that will be submitted to the authority, with a maximum of the request for the last period of the calendar year in which this decision is effective or the last period of the calendar year during which that tax was calculated within the declaration, whichever occurs later, taking into account the following conditions:

• A- The due tax must have been calculated as output tax on previous supplies within their tax declarations to the authority.

• B- The person qualified for the refund must not have deducted the tax claimed for refund within the value-added tax declarations as input tax.

• C- The due output tax must be paid or settled with the authority.

Payment of the tax or its settlement through the declarations submitted to the authority is considered as a payment document for the tax according to the rules and procedures specific to qualified real estate developers for refunds.