Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws, covering the provisions outlined in Articles 1 to 48. The Decision provides a framework for tax administration and compliance. Specifically, Article 36 details the guarantees for tax collection, authorising the Tax Administration to address non-payment of final taxes and penalties. If a taxpayer fails to pay after receiving a notice, the Administration may apply to the competent court to levy an executive attachment on the debtor's properties. This ensures robust mechanisms are in place for recovering amounts due to the state.