This article establishes the legal right for any person to file an objection against a decision issued by the Authority. The process for lodging such an objection must be in accordance with the rules of work stipulated for the Committees for Tax Violations and Disputes. The text notes that this article was amended by Royal Decree No. M/52 of 1441 AH. The current procedural framework is defined by Royal Order No. 25711 of 1445 AH, which replaced the previous rules established by Royal Order No. 26040 of 1441 AH, repealing any conflicting provisions.