Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws, outlining key tax administration procedures and taxpayer obligations. This legally binding framework covers Articles 1 to 48 of the bylaws. Article 14, for instance, details the specific conditions under which a taxpayer may request an extension for submitting a Tax Declaration. It specifies the request timeline, the requirement for acceptable reasons, the Tax Administration's response period, and a maximum extension limit of sixty days. The Decision ensures a structured process for managing tax compliance, defining the procedural relationship between taxpayers and the Tax Administration.