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

Having perused:

The Constitution;

Federal Decree-Law No. 13/2016 Establishing the Federal Tax Authority, as amended;

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

Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses;

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

Ministerial Decision No. 125/2023 on the Tax Group for the Purposes of Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses;

Chairman of the Board of Directors Decision No. 9/2021 on Authorizing the Deputy Chairman of the Board of Directors of the Federal Tax Authority; and

The approval of the Board of Directors on the policy for determining the conditions for forming a tax group from affiliated companies owned by a governmental entity, at the twenty-seventh meeting held on 22 June 2023;

Has decided as follows: