This decision outlines compliance requirements for Unincorporated Partnerships not treated as Taxable Persons. It mandates that partners appoint an authorised partner to register the partnership with the FTA and submit an annual declaration. This declaration is due within nine months of the partnership's financial year-end. As per Article 4, if individual distributive shares are not identified, the partnership's assets, liabilities, income, and expenditure are allocated equally among all partners. These provisions do not apply if the partnership formally elects to be treated as a Taxable Person under the Corporate Tax Law.