This Decision establishes the Executive Bylaws, covering Articles 1 to 48, which provide detailed regulations for tax administration. Article 48 specifically addresses the management of certified audit firms acting as taxpayer representatives. It authorises the Tax Director to issue and amend a list of approved firms. The Decision outlines the process for removing a firm from this list due to breaches of accounting or auditing practices, with a removal period of one to three years. It also grants prejudiced firms the right to file a grievance with the Tax Director within sixty days.