Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws, covering Articles 1 to 48. This legal framework outlines key tax administration principles. As detailed in Article 23, the Decision specifies tax assessment procedures for taxpayers ceasing a taxable activity. Tax is imposed on income up to the cessation date. The Decision clarifies that assigning an entity, or part of one, constitutes a cessation event. It further holds that both the assignor and assignee are jointly responsible for tax debts payable for the period up to the date of assignment.