Article 72 establishes the framework for administrative cooperation among GCC Member States for VAT purposes. It allows states, upon a proposal from the GCC Secretary General to the Ministerial Committee, to implement measures for mutual assistance. Key areas of cooperation include exchanging information to ensure tax accuracy, agreeing on synchronised auditing procedures, participating in another state's audits with its consent, and assisting in tax collection. The article imposes a strict confidentiality obligation on employees, prohibiting the disclosure or misuse of information received from other Member States, subject to international agreements. Each Member State retains the authority to determine penalties for violations.