The Cabinet:

Having reviewed the Constitution,

Federal Law No. 1/1972 on the Competencies of the Ministries and Powers of the Ministers, and its amendments,

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,

Cabinet Decision No. 37/2017 on the Executive Regulation of Federal Decree-Law No. 7/2017 on Excise Tax,

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

Cabinet Decision No. 36/2017 on the Executive Regulation of Federal Law No. 7/2017 on Tax Procedures, and its amendments,

Based on what was presented by the Minister of Finance and approved by the Cabinet,

Has decided: