This decision specifies the obligations for certain persons exempt from Corporate Tax under paragraphs (e), (f), (g), (h), and (i) of Article 4(1) of the Corporate Tax Law. These exempt persons must submit an annual declaration to the Federal Tax Authority. This declaration is required no later than nine months from the end of the relevant Tax Period. The submission must confirm that the person continues to fulfill all the conditions required for their exemption status and that their records maintained with the FTA remain valid and up-to-date.