Cabinet Decision No. 100 of 2024 introduces key amendments to the provisions governing VAT Tax Groups. The Decision modifies Article 15 of the VAT Executive Regulation, detailing the conditions under which the Federal Tax Authority (FTA) can cancel or amend a Tax Group's registration. It specifies grounds for cancellation, such as non-compliance with grouping conditions, lack of economic association, or risk of tax evasion. The Decision also outlines procedures for removing or adding members and requires the representative member to notify the FTA within 20 working days of any member becoming ineligible, thus ensuring regulatory integrity.