Article 78 of the GCC Common VAT Agreement outlines the formal process for modifying the treaty. It stipulates that any amendment to the Agreement requires the unanimous approval of all Member States, ensuring collective consent on any proposed changes. The right to propose an amendment is granted to any individual Member State. The article also specifies that the procedures for an amendment to come into force are the same as those provided for in Article 79 of the Agreement. This ensures a consistent and legally sound process for all subsequent legislative updates to the unified VAT framework.