This clarification details key updates in the new Tax Procedures Executive Regulation (Cabinet Decision No. 74 of 2023). Significant changes include an expanded definition of assets" to cover intangible assets, a specific 7-year record retention period for real estate documents, and FTA acceptance of documents submitted in English. It also introduces a major overhaul of the tax agent system, now allowing registration for juridical persons and specifying new qualification criteria. Furthermore, it details new provisions for reconciliation in tax evasion cases, updated notification methods, and rules for extending certain deadlines for tax procedures."