GTL Summary:

Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws governing tax administration and compliance, covering Articles 1 to 48. These regulations provide the procedural framework for tax assessment and enforcement. The provisions grant specific powers to the relevant authorities to ensure accurate tax collection. For instance, as detailed in Article 45, staff of the Tax Administration are granted unrestricted access to all documents, files, and other information related to tax assessment in a taxpayer's possession. The Bylaws explicitly prohibit the concealment of any information from the Tax Administration, reinforcing its investigatory powers.