This Decision by the GAZT Board of Directors amends key provisions within Article 77 of the VAT Implementing Regulations. It modifies the rules for non-resident taxpayers, making the appointment of a tax representative optional rather than mandatory. Furthermore, it introduces a requirement for all non-resident taxpayers to provide a security, as detailed in Article 65 of the Regulations, as a precondition for VAT registration. The decision also refines the joint liability terms for tax representatives and updates the process for a resident taxable person appointing a tax agent, ensuring clarity and compliance.