The Director shall administer and enforce this Decree. He shall collect the income taxes due and pay them promptly to the Ruler. When requested, the Director shall deliver to the Taxpayer a receipt certifying the amount of income taxes paid by the Taxpayer and the period or periods for which such taxes were paid.

The Taxpayer's records and books shall, upon the request of the Director be made available for inspection by the Director and his Personnel when necessary for the purpose of carrying out the provisions of this Decree.