Article 31 outlines the dispute resolution process, including review requests, objections, and court appeals. A person may request a Bureau review within 60 days of a decision. If dissatisfied, they can object to the Tax Objections Committee within 60 days of the review result. The Committee's recommendation is then approved or amended by the Minister. Final decisions can be appealed to the competent court within 60 days. Notably, an appeal does not stop tax collection unless ordered by the court. This structured process provides a clear legal pathway for MNEs to contest DMTT assessments in Bahrain.