GTL Summary:

Article 56 of the Tax Procedures Law establishes the authority for the creation of its implementing Executive Regulations. It stipulates that the Cabinet holds the power to issue these regulations. This action, however, is contingent upon receiving a formal suggestion from the Minister. This article provides the legal basis for the development of detailed, subordinate legislation required to execute the provisions of the Decree-Law. The Executive Regulations serve to clarify procedures, define terms, and provide practical guidance for the administration and enforcement of the tax system, ensuring both taxpayers and the Authority have a clear operational framework.