This Decision establishes the Executive Bylaws for tax administration, covering Articles 1 to 48. Its primary purpose is to regulate tax procedures and compliance obligations. Specifically, as detailed in Article 38, it outlines the strict conditions under which the Tax Administration will approve the release of withheld tax amounts. Such release is contingent upon the taxpayer either being exempt or having settled all due taxes. Alternatively, the taxpayer may provide a certified bank guarantee or another form of security acceptable to the administration, ensuring that all tax obligations are honoured before funds are released.