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.
Chapter 5 - Administrative Provisions and Dispute Resolution
Article 32 - Tax Objections Committee
One or more committees, named the 'Tax Objections Committee', shall be formed by a decision issued by the Minister, and shall consist of a chairman and members with expertise in tax, finance, accounting or legal. The committee shall be responsible for reviewing the objections submitted to it in accordance with Article 31 of this Law. The Regulations shall prescribe the rules and procedures for the operation of the committee, the controls for convening its meetings, and all matters that ensure its independence and impartiality in performing its duties and reviewing the objections with integrity and efficiency.
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