This section of Ministerial Decision No. 55 of 2025 serves as the formal preamble, establishing the legal basis for the Executive Regulations. It cites the authority derived from Decree-Law No. 157 of 2024 concerning the tax on Multinational Enterprise Groups (DMTT Law), particularly Article 22 thereof. The Minister of Finance, having reviewed relevant laws including the Income Tax Decree No. 3 of 1955, officially decrees the issuance of these attached regulations. The decision mandates its publication in the Official Gazette and enforcement by competent authorities, effective immediately.