The Chairman of the Board of Directors of the Federal Tax Authority,

After perusal of the Constitution;

Federal Decree-Law No. 13/2016 on the Establishment of the Federal Tax Authority, and its amendments;

Federal Decree-Law No. 28/2022 on Tax Procedures;

Federal Decree-Law No. 47/2022 on Corporate and Business Taxation, and its amendments;

Cabinet Decision No. 49/2023 on the Determination of the Business Categories or the Business Activities subject to the Corporate Tax and exercised by Resident or Non-Resident Physical Persons;

Cabinet Decision No. 56/2023 on the Determination of a Non-Resident Person’s Nexus in the State for the Purposes of Federal Decree-Law No. 47/2022 on Corporate and Business Taxation;

Cabinet Decision No. 74/2023 on the Implementing Regulation of Federal Decree-Law No. 28/2022 on Tax Procedures;

Cabinet Decision No. 75/2023 on the Administrative Fines Related to the Application of Federal Decree-Law No. 47/2022 on Corporate and Business Taxation, and its amendments;