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Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws governing tax administration and compliance. This Decision, covering Articles 1 to 48, outlines the obligations for both taxpayers and competent authorities. It sets forth specific protocols for information sharing, such as the requirement under Article 17 for authorities to notify the Tax Administration within thirty days of certifying documents, issuing or renewing licences, or authenticating customs data for a taxpayer. The bylaws aim to create a clear framework for tax procedures, detailing commitments and the collection of information to support effective tax enforcement and regulation.
Chapter 5 : Commitments
Fourth : Information Collection
Article 17
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