Cabinet Decision No. 52 of 2017 provides the Executive Regulations for Federal Decree-Law No. 8 of 2017, establishing detailed rules for its implementation. It offers crucial clarifications on definitions, supply rules, registration, and compliance procedures. For example, Article 19 specifies how tax becomes due on advance payments or early invoices, stating that tax is payable only on the value of the payment made or invoiced. This directly supports the application of Articles 25, 26, and 80 of the Decree-Law regarding the time of supply and invoicing, ensuring proportional tax calculation.