The Act, which consists of 133 articles, amends the Direct Tax law. In particular, the Act exempts the following agencies from the mandate of the Direct Tax Law: ministries, public institutions, municipalities, and all organization dependent on the government. All employees working in less-developed areas of the State are obliged to pay only 50% of the calculated income tax. All private schools, private universities, centers for people with disabilities and sports institutions and clubs are exempted from income tax. All religious palaces and holly shrines are also exempted from income tax. All disputes, result from tax regulations, should be referred to the ‘Tax Dispute Settlement Committee’.