Issued by the Zakat, Tax and Customs Authority (ZATCA) Board of Directors, this decision introduces Article 36 Bis (2) into the VAT Implementing Regulations. The primary purpose is to establish a zero-rate for Value Added Tax on supplies made by qualified suppliers to diplomatic missions in the Kingdom. This provision operates without prejudice to Article 70(2) concerning tax refunds for foreign governments and diplomatic bodies. The decision also delegates authority to the ZATCA Governor to define the specific mechanism, controls, and conditions required for a supplier to be considered qualified under this article.