GTL Summary:

Article 82 of UAE's Income Tax Decree No. 3 of 1955 establishes the authority for the creation of its implementing rules. It mandates that the Cabinet is responsible for issuing the Executive Regulation necessary for the application of the Decree-Law. This issuance is contingent upon a formal suggestion from the Minister, ensuring that the detailed procedural and administrative rules align with the Ministry's oversight and the law's primary objectives. This provision is a standard closing clause that delegates the power to create subordinate legislation to the executive branch, facilitating the practical administration and enforcement of the tax framework.