This service guide outlines the procedure for claiming a Refund of Input Tax Incurred on the Construction and Operation of Mosques from the United Arab Emirates Federal Tax Authority. It enables natural and legal persons to recover Value Added Tax associated with building and maintaining approved religious facilities. The document separates the process for construction and operational refunds, detailing the required documentation such as Commencement Certificates and municipal approvals. It explicitly applies the regulatory frameworks established under Cabinet Decision No. 82 of 2022 and Ministerial Decision No. 162 of 2022.