Article 79 outlines the procedural framework for the GCC Common VAT Agreement's activation. It stipulates that the Agreement must first be adopted by the GCC Supreme Council and then ratified by individual Member States according to their constitutional procedures. The Agreement officially comes into force upon the deposit of the second Member State's ratification document with the GCC General Secretariat. Each state is mandated to issue a local law to implement the Agreement's provisions. A Member State remains outside the scope of this Agreement until its domestic implementing law becomes effective, ensuring alignment between regional and national legislation.