This article outlines the formation and jurisdiction of two primary tax dispute resolution bodies. The first, the 'Tax Disputes and Violations Settlement Committee', is responsible for settling initial disputes, conflicts, and appeals against the Authority's decisions. The second, the 'Tax Dispute and Violation Appellate Committee', decides on objections against the Settlement Committee's rulings, with its decisions being final and non-appealable. Both committees are composed of subcommittees whose members are appointed by royal order for four-year terms and must possess legal or accounting qualifications. A five-year limitation period for hearing appeals is also established.