Article 62 explains the provision for delegation of authority within the tax administration framework. This article grants the Minister of Finance the power to delegate any of his powers under the Corporate Tax Decree-Law to the Federal Tax Authority (FTA). The delegation can be either in full or in part. The decision to delegate is at the Minister's discretion, based on what is deemed appropriate for the effective administration and implementation of the tax system. This provides the operational flexibility needed to ensure the FTA has the necessary authority to execute its functions efficiently.