This Decision details the Executive Regulations for the UAE VAT Decree-Law. Article 60 specifically outlines the mandatory requirements for issuing a valid Tax Credit Note for VAT adjustments. It specifies essential data, such as the phrase 'Tax Credit Note', supplier and recipient details, and the adjustment value in AED. The Article provides conditions under which the Federal Tax Authority may alter these requirements and sets out rules for issuing electronic credit notes, credit notes created by the buyer, and notes issued by an agent, ensuring compliance with the Decree-Law's framework for tax adjustments.