The Cabinet,

After perusal of the Constitution;

Federal Law No. 1/1972 on the competencies of the Ministries and powers of the Ministers, and its amendments;

Federal Law No. 5/1985 on the issuance of the Civil Transaction Law, and its amendments;

Federal Law No. 3/1987 on the issuance of the Penal Code, and its amendments;

Federal Law No. 10/1992 on the issuance of the Law of Evidence in Civil and Commercial Transactions, and its amendments;

Federal Law No. 11/1992 on the issuance of the Civil Procedures Law, and its amendments;

Federal Law No. 8/2004 on the financial free zones;

Federal Law No. 2/2015 on the Commercial Companies, and its amendments;

Federal Decree-Law No. 13/2016 on the Federal Tax Authority;

Federal Law No. 14/2016 on the violations and administrative penalties in the Federal Government;

Federal Law No. 7/2017 on the tax procedures;

Federal Decree No. 48/2018 on the ratification of the multilateral convention on the automatic exchange of information;