This Decision establishes the Executive Bylaws, covering Articles 1 to 48, which detail procedural and administrative requirements for tax compliance. The bylaws impose specific obligations on various entities to support the Tax Administration. For instance, Article 16 mandates that ministries, public authorities, companies, associations, and individual institutions must report detailed information about contracts concluded with Incorporated Bodies. This includes the name, address, contract type, value, and date for main contractors and subcontractors, ensuring transparency and facilitating effective tax oversight. The overarching purpose is to create a clear framework for information collection and administration.
Chapter 5 : Commitments
Fourth : Information Collection
Article 16
Ministries, Public Authorities and Institutions, Companies, Associations, and Individual Institutions shall inform the Tax
Administration about the Incorporated Bodies that concluded contracts, agreements and transactions therewith, as Main contractors, Subcontractors, Contractors, any kind of beneficiaries.
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