Article 26 opens Chapter 11 of the Decree-Law on final provisions. It provides that the Cabinet shall issue the Executive Regulation of the Decree-Law at the suggestion of the Minister. The Article is the enabling provision for the many references throughout the Decree-Law that leave conditions, controls, timeframes and procedures to be specified in the Executive Regulation, including those governing Tax Registration and deregistration, Designated Zones, deduction, the Tax Period and record retention. It fixes both the body competent to issue those implementing rules, being the Cabinet, and the Minister as the source of the proposal on which the Cabinet acts.