Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws, covering Articles 1 to 48, to provide regulations for a tax-related Decree. The Decision outlines key procedural and compliance mandates for tax collection. As specified in Article 40, which concerns guarantees of tax collection, any tax and penalties owed are deemed a preferred debt against all of a taxpayer's funds. This obligation has priority over all other debts, except for salaries, wages, and court expenses, thereby securing payment to the public treasury. The Decision reinforces the state's authority in revenue collection.