This Decision of the ZATCA Board of Directors amends Article 12 of the VAT Implementing Regulations, refining rules for VAT tax groups. It establishes a 20-day notification period for any changes in group composition or eligibility. The Decision details procedures for adding or removing members, disbanding groups, and changing representatives, subject to group approval. It confirms that departing members retain joint and several liability for past tax obligations. Crucially, the amendment grants ZATCA enhanced authority to cancel a group's registration or exclude members to prevent tax advantages that conflict with the purpose of the VAT Law.