Article (66) — Tax Appeals Review Committee

Upon the issue of a decision by the Minister or his authorised delegate, a committee named the “The Tax Appeals Review Committee” shall be formed with a head, whose grade is not less than director at the Bureau, and at least five other members with experience in tax, finance, accounting and legal matters. The Committee, in addition to its competence set forth in Article 62 of this Law, shall examine and consider all objections and all disputes between Taxable Persons and the Bureau with regard to Tax. The Taxable Person shall submit an objection to the committee within thirty days from the date of notification of the decision or procedure subject to paying the prescribed fee. The committee shall issue its recommendation with regard to the objection within thirty days from the date of submission thereof and submit it to the Minister or his authorised delegate, provided the Minister or his authorised delegate issues a decision to approve, amend or cancel such recommendation within fifteen days from the date of receipt. The applicant shall be notified of the final decision on his objection by the methods prescribed by law. Where no notice is issued in the prescribed period, this will constitute an implied rejection. The concerned party may appeal to the competent court against the decision of the Minister or his authorised delegate within sixty days from the date of notification of rejection or the date on which his objection was rejected. An appeal against the decision shall not prevent the competent court from collecting Tax due. The Regulations shall specify the order and procedures of the committee and the controls for holding its meetings.