WHEREAS, certain provisions of the Council of Ministers Federal Income Tax Regulations No. 410/2017 lack sufficient clarity for application;

WHEREAS, it is necessary to amend certain provisions of the Regulation that are found to entail negative impact on some economic activities;

WHEREAS, for the above-mentioned reasons, it has become necessary to amend the Regulation;

NOW, THEREFORE, the Council of Ministers issued this Regulation pursuant to the power vested in it under Article 99 of the Federal Income Tax Proclamation No. 979/2016.