Article 30 establishes a procedural safeguard for criminal tax cases. It stipulates that criminal proceedings for offenses defined in Articles 26 (evasion/fraud) and 27 (joint participation) cannot be initiated without a formal written request from the President of the General Tax Authority. This centralizes the decision-making process for criminal prosecution within the leadership of the tax administration. By requiring the President's explicit approval, the Law ensures that criminal charges are applied consistently and strategically, allowing the Authority to weigh the merits of prosecution against other administrative or settlement-based resolutions.