GTL Summary:

Article 63 specifies the responsibility for creating the administrative framework for the Corporate Tax Law. It mandates that all administrative policies, procedures, and general instructions related to the requirements imposed on any Person under the Decree-Law shall be issued by the Federal Tax Authority (FTA). Crucially, it requires that the FTA issue these in coordination with the Ministry of Finance. This ensures direct alignment between the administrative body (FTA) and the policy-making body (Ministry), promoting a consistent and coherent implementation of the tax regime.