This rule establishes the obligation for all ministries, public and private entities, companies, and natural persons to notify the Tax Department of any contracts, agreements, or commercial transactions with a foreign Incorporated Body. The notification must contain detailed information about the foreign entity, including its name, address, nationality, and role in the contract. It also specifies the requirement to submit contract details like number, value, and duration. For non-resident Incorporated Bodies, a 5% retention is mandated, and a copy of the contract must be provided.