This Decision explains conditions for Federal and Local Government Entities to have their businesses treated as a single Taxable Person under Article 5 of the Corporate Tax Law. The application, made by a designated Representative Entity, must cover all licensed business activities. It outlines procedures for notifying the Authority of the representative, their replacement, and circumstances where this treatment ceases. The Decision mandates the financial consolidation of all included businesses to determine the single entity's taxable income, streamlining tax compliance for government operations. The rules are effective 15 days after publication.