GTL Summary:

Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws, covering Articles 1 to 48, which detail the procedural and administrative framework for tax compliance. This Decision outlines the powers and responsibilities of the Tax Administration, focusing on the proper implementation of tax regulations. A key provision, detailed in Article 44, grants the administration the authority to revoke any agreement or procedure specifically designed for the purpose of tax avoidance. This ensures the integrity of the tax system by empowering authorities to counteract arrangements intended to circumvent legal obligations under the associated Decree.