Article 33 of the Value Added Tax Law outlines the framework for tax refunds to specific non-resident categories. It mandates that the Implementing Regulations will define the precise procedures required for refunding tax paid within the Kingdom by a Non-Resident Person domiciled in another GCC Council State. Additionally, the Article stipulates that the Regulations are responsible for establishing the specific terms and conditions under which a tax refund scheme for tourists will operate. This provision effectively delegates the detailed operational rules for both non-resident and tourist VAT refunds to the competent regulatory authority to ensure a clear and structured process.