WHEREAS, exporting hides and skins without adding significant value affects the relative interest of the country;
WHEREAS, it is believed that the tax system could serve as an instrument to encourage industries engaged in the production of hides and skins shift to exporting processed hides and skins than exporting raw or semi processed hides and skins;
NOW, THEREFORE, in accordance with Article 55 (1) and (11) of the Constitution it is hereby proclaimed as follows:
