Ministerial Decision No. 29 of 2008 enacts the Executive Bylaws, covering Articles 1 to 48, which detail regulations for income tax compliance. The Decision establishes the framework for determining the taxable income of an incorporated body, calculated based on gross income after deducting allowed expenses and costs. As specified, deductible expenses must be necessary for business, supported by documentation, and relevant to the taxable period. The Bylaws provide examples of allowable deductions, including salaries, asset depreciation, and specific donations to government or licensed private bodies, subject to prescribed limits and accounting standards.