Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws, covering Articles 1 to 48, to implement the Income Tax Decree. The regulations detail procedures for tax administration and collection guarantees. As exemplified by Article 39, the bylaws require all ministries, public bodies, companies, and individuals to remit due taxes and penalties to the Tax Administration from retention money and financial guarantees upon written request. The Decision imposes direct liability on any party that fails to comply with these retention and remittance obligations, making them responsible for the taxpayer's outstanding tax debt.