This Decision establishes the Executive Bylaws, covering Articles 1 to 48, which govern tax administration procedures. As detailed in Article 21, the Tax Administration is granted the authority to re-issue tax assessments for previously assessed years under specific conditions. These conditions include the discovery of previously unrevealed taxpayer revenue or the use of fraudulent methods, such as providing false information or concealing taxable activities. The Decision mandates that re-assessment must occur within five years of discovery and taxpayers must be notified of the basis. Taxpayers retain the right to object and appeal these re-issued assessments.