Part 1 - Definitions and Scope of Application of this Decree-Law
Article 2 - Objectives of this Decree-Law
This Decree-Law aims to achieve the following:
Regulation of the rights and obligations of the Authority, the Taxpayer and any other Person dealing with the Authority in the implementation of the provisions of this Decree-Law or the Tax Law.
Regulation of the common procedures and rules applicable to all Tax Laws in the State.