Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws, covering Articles 1 to 48, which provide detailed rules for tax administration and compliance. These regulations outline key procedures, including provisions for tax collection as detailed in Chapter 8. Specifically, Article 33 permits a taxpayer, excluding government authorities and public bodies, to authorise a third party to settle their tax liabilities. This authorisation requires prior notification to the Tax Administration, after which both the taxpayer and the third party become jointly liable for the tax debt under these Executive Rules and Regulations.