This Ministerial Decision establishes the Executive Bylaws for the implementation of the income tax framework. The Decision contains Articles 1 to 48, providing detailed regulations for corporate bodies. Specifically, it clarifies the treatment of tax losses, as detailed in Article 7, permitting losses to be carried forward for a maximum of three consecutive years. The Bylaws also outline specific conditions under which this right is forfeited, such as voluntary business suspension, liquidation, merger, or a change in legal status. The regulations aim to provide clear procedural guidance for taxpayers and ensure consistent application of tax rules.