Article 32 of the KSA Value Added Tax Law delegates authority to the Implementing Regulations to specify the framework for VAT refunds. The Regulations shall determine the precise terms and conditions under which foreign governments, international organisations, and diplomatic, military, and consular bodies and missions are eligible to request a refund of VAT incurred on goods and services within the Kingdom. Additionally, this article mandates that the Regulations must also establish the conditions required for applying the zero-rate of VAT on the supply of goods and services to these specific entities, ensuring a clear legal basis for their tax treatment.