Article 36 outlines the administrative hierarchy for granting tax exemptions. The Minister of Finance can issue exemptions for up to five years, while the Cabinet must approve any exemptions exceeding that duration. The article also empowers the Cabinet to set preferential tax rates for specific sectors or regions based on their nature. Decisions on controls and procedures for granting or cancelling exemptions are issued by the Minister. This provides a structured framework for using tax policy as a tool for economic development, allowing for targeted incentives while maintaining strict executive oversight and defined time limits.