This decision consolidates and amends tax compliance rules for partnerships and family foundations. It establishes registration and annual declaration deadlines for Unincorporated Partnerships, offering a special deadline of 31 December 2025 for declarations for financial years ending by 31 March 2025. It also details the application process for these entities to be treated as Taxable Persons. Furthermore, the decision specifies that a partner in a Foreign Partnership must submit an annual declaration on its behalf. Importantly, this decision explicitly repeals the preceding FTA Decision No. 16 of 2023 on the same subject.