Council of Ministers

After perusal of the Constitution;

Federal Law No. 1/1972 on the Competencies of Ministries and the Powers of 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 Implementing Regulation of Federal Decree-Law No. 7/2017 on Excise Tax;

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

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

Based on the proposal of the Minister of Finance, and the approval of the Cabinet,

Has decided the following: