This Decision by the Board of Directors of the Zakat, Tax and Customs Authority amends Article 11 of the VAT Implementing Regulations, refining the framework for forming a Tax Group. It mandates the appointment of a group representative to manage the application and act as the primary contact with the Authority, without prejudice to the joint liability of all members. The Decision specifies the required application details, including a group agreement, and outlines the Authority's power to request further documentation. It establishes the legal effect of registration, treating the group as a single taxable person for all VAT-related activities.