This ZATCA Board of Directors Decision substantially amends the mechanism for Value Added Tax refunds for tourists under Article 73 of the VAT Implementing Regulations. It establishes a new framework where the Authority may directly allow refunds or authorise service providers to facilitate the process. The decision refines the definitions of a 'tourist' and 'eligible goods', excluding items like vehicles and tobacco. It details the application procedure through providers, ZATCA’s verification and rejection rights, a five-year assessment limitation, and joint liability for incorrect refunds. The Governor is also empowered to issue further implementation requirements.