GTL Summary:

Article 67 outlines the authority for issuing implementing decisions, which provide detailed regulations for the Corporate Tax Law. It grants the Minister of Finance and the Federal Tax Authority (FTA) the power to issue the necessary decisions to implement the provisions of the Decree-Law, operating within their respective powers. Furthermore, it explicitly states that the Cabinet, upon the suggestion of the Minister, may also issue implementing decisions. This multi-layered approach allows for the creation of specific, technical rules and guidance required for the practical application of the broader legal framework.