Article 32 mandates the formation of the 'Tax Objections Committee' by the Minister of Finance. The committee must consist of a chairman and members with expertise in tax, finance, law, or accounting. Its primary responsibility is to review objections submitted under Article 31 regarding Bureau decisions or procedures. The Executive Regulations will define the committee's operational rules, meeting protocols, and standards to ensure absolute independence, impartiality, and integrity. This expert body serves as a critical intermediary in the Bahrain DMTT dispute resolution framework, ensuring that multinational enterprise tax objections are handled with technical and legal proficiency.