Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws, covering Articles 1 to 48, which detail tax administration and compliance procedures. A key focus is on tax assessment methods, particularly the conditions for estimated assessments by the Tax Administration. As outlined in Article 19, this includes situations where a taxpayer fails to submit a timely Tax Declaration, withholds required books and records after official requests, or provides insufficient documentation. The Decision mandates that any estimated assessment must be based on available data, information, and evidence, ensuring a structured approach to non-compliance.