Article 73 of this Cabinet Decision establishes the administrative authority of the Federal Tax Authority regarding the interpretation and implementation of the UAE VAT Executive Regulations. It explicitly grants the Authority the competence to issue clarifications and directives necessary for the proper application of the provisions within this Resolution. This provision serves as the legal basis for the Authority to provide official guidance, resolve regulatory ambiguities, and ensure consistent compliance with Federal Decree-Law No. 8 of 2017. This empowerment allows for the issuance of Public Clarifications and guides to support taxpayers.