Article 10 designates the Director as the authority responsible for the administration and enforcement of the Tax Decree. This role encompasses the collection of income taxes due and their prompt payment to the Ruler. Upon a taxpayer's request, the Director is obligated to issue a receipt certifying the amount of tax paid and the specific period it covers. To ensure compliance, the Director and authorised personnel are granted the power to inspect a taxpayer's records and books. Taxpayers are required to make these records available for inspection when requested, to facilitate the proper implementation of the Decree's provisions.