The Cabinet
- Upon perusal of the Constitution;
- Federal Law No. 1 of 1972 Concerning Jurisdictions of Ministries and Powers of Ministers, as amended;
- Federal Law No. 8 of 2004 Concerning Financial Free Zones;
- Federal Law No. 14 of 2016 on the Administrative Violations and Penalties in the Federal Government;
- Federal Decree-Law No. 15 of 2018 Concerning the Collection of Revenues and Public Funds.
- Federal Decree No. 48 of 2018 Ratifying the Multilateral Administrative Agreement for Automatic Exchange of Information; and
- Cabinet Decision No. 17 of 2012 Concerning Collection and Exchange of Information for Implementing International Tax Agreements;
- Cabinet Decision No. 5/11 of 2020 Concerning Implementing Certain Provisions of the Multilateral Administrative Agreement for Automatic Exchange of Information; and
Resolved
For the purpose of implementing this Decision, the following words and expressions shall have, unless the context provides otherwise, the meanings respectively assigned –thereto:
State: