Ministerial Decision No. 29 of 2008 introduces the Executive Bylaws for a specified tax framework, covering Articles 1 to 48. The bylaws establish detailed rules and procedures for tax administration and compliance. A key provision, detailed in Article 37, focuses on tax collection guarantees, mandating that ministries, public bodies, companies, and other specified entities must withhold 5% of payments made under contracts or transactions. This measure ensures tax obligations are met, granting the Tax Administration authority to disallow payments to subcontractors if the withholding requirement or notification protocols are not followed.