Article 45 of the Tax Procedures Law establishes strict conflict of interest rules for employees of the Federal Tax Authority. An employee is prohibited from performing or participating in tax procedures related to any person under several conditions. These include being related to a natural person up to the fourth degree, or sharing a common interest with the person or their relatives up to the third degree. Furthermore, involvement is forbidden if a personal, financial, or other relationship exists that could compromise the employee's independent decision-making. The Director General also retains the authority to disqualify an employee in any other case deemed a conflict of interest.