The Chairman of the Board of Directors of the Federal Tax Authority has decided:

Having reviewed the Constitution;

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

Federal Decree-Law No. 7/2017 on Excise Tax, and its amendments,

Federal Decree-Law No. 8/2017 on Value Added Tax, and its amendments,

Federal Decree-Law No. 28/2022 on Tax Procedures, and its amendments,

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

Cabinet Decision No. 37/2017 on the Executive Regulations of the Federal Decree-Law No. 7/2017 on Excise Tax, and its amendments,

Cabinet Decision No. 52/2017 on the Executive Regulations of the Federal Decree-Law No. 8/2017 on Value Added Tax, and its amendments,

Cabinet Decision No. 65/2020 on the Fees for the Services Provided by the Federal Tax Authority, and its amendments,

Federal Administrative Decision No. 4/2021 on the Disclosure of Information Held by the Authority or its Employees, and its amendments,