The Chairman of the Board of Directors of the Federal Tax Authority:
- Having reviewed the Constitution,
- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
- Federal Decree-Law No. 28 of 2022 on Tax Procedures,
- Cabinet Decision No. 74 of 2023 on the Executive Regulation of Federal Decree Law No. 28 of 2022 on Tax Procedures,
- Decision of the Chairman of the Board of Directors No. 9 of 2021 on the Delegation to the Vice Chairman of the Board of Directors of the Federal Tax Authority, and
- Pursuant to the approval of the Board of Directors on the additional conditions for the Juridical Person to be eligible for registration as a Tax Agent, at the twenty-sixth meeting held on 26 April 2023,
- Decided:
The terms and expressions contained in this Decision shall have the same meaning assigned against each in the Federal Decree-Law No. 28 of 2022 and Cabinet Decision No. 74 of 2023 referred to above, unless the context otherwise requires.