Cabinet Decision No. 100 of 2024 amends Article 71 of the VAT Executive Regulations, clarifying record-keeping requirements. It mandates that all records must be maintained in accordance with the Tax Procedures Law and its regulations. A key amendment introduces a specific retention period of 15 years for all records related to real estate transactions, calculated from the end of the relevant tax period. The Decision also outlines special provisions for government agencies listed under Article 72(2) of the Decree-Law, allowing them to control the Federal Tax Authority's access to their records and premises.