Reliefs of Diplomats and others

(1) Where goods or services are supplied or rendered to a diplomatic mission, consulate, or an international or regional organization or agency, or to a member of the diplomatic or consular service or a member of his family forming part of his household, such mission, consulate, organization, agency, or member of the diplomatic or consular service may apply to the Commissioner for a refund of the money paid on the supply of goods or services in accordance with sub-section (2). (2) An application made under sub-section (1) shall be made in writing on such form as the Commissioner approves and shall be accompanied by tax invoice and such other documents as the Commissioner may require. (3) Notwithstanding sub-section (1), the Minister may by Order publish from time to time a list of the missions, consulates, organizations, agencies, and persons who are 69 entitled to a refund and the categories of supplies in respect of which the tax is refundable. Department of General Sales Tax