Amending Certain Provisions of Decision No. 78/2020 on the Rules for the Automatic Exchange of Financial Account Information

Amending Certain Provisions of Decision No. 78/2020 on the Rules for the Automatic Exchange of Financial Account Information - Decision No. 388/2025

Published in Official Gazette No 1628 On Date 28 / 12 / 2025

Based on the Income Tax Law promulgated by Royal Decree No. 28/2009،

And Royal Decree No. 34/2020 ratifying the Convention on Mutual Administrative Assistance in Tax Matters،

And Decision No. 78/2020 on the Rules for the Automatic Exchange of Financial Account Information،

And in pursuance of the public interest،

It is hereby decided

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