Article 67 establishes the conditions under which GCC Member States may permit non-residents to reclaim Value Added Tax. This provision allows a person not resident in the GCC territory to request a tax refund if three specific requirements are met collectively. Firstly, the non-resident must not supply goods or services for which tax is payable in any Member State. Secondly, they must be registered for VAT or a similar tax system in their country of residence. Finally, the tax being reclaimed must have been borne by the non-resident for the purposes of their economic activity.