The Minister of State for Financial Affairs,

After perusal of the Constitution;

Federal Law No. 1/1972 on the Competencies of Ministries and 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. 8/2017 on the Value Added Tax (VAT), and its amendments;

Federal Decree-Law No. 14/2018 on the Central Bank and the Organisation of Financial Institutions and Activities, 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;

Federal Decree-Law No. 48/2023 on the Regulation of Insurance activities;

Cabinet Decision No. 59/2017 on designated areas for the purposes of Federal Decree-Law No. 8/2017 on the Value-Added Tax, and its amendments;