This Rule establishes the conditions for the Tax Department's acceptance of letters of guarantee from an Incorporated Body. For an entity that has filed its tax declaration and settled dues, it must provide evidence of contract completion or show that one year has passed since filing without an assessment. If a declaration is not yet due, proof of contract completion is required. Acceptance is denied if a declaration is not submitted or a tax assessment has been issued. All guarantees must be non-expiring and only cancellable by the Ministry of Finance.