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May 15, 2026

Part 6 - Tax Disputes

Chapter 2 - Tax Grievance

Section 1 - Forming the Grievance Committee and Determining Its Competences

Article 166

[GTL Notes: Grievance Committee Formation]

The committee shall be formed by a decision by the Chairman-after the approval of the Council of Ministers- comprising of a chairman, a deputy chairman, and 3 (three) members, provided that all members of the committee are not employees of the Authority. The Chairman may appoint reserve members. The meeting of the committee is not valid unless the Chairman is attending or his deputy in his absence or if he is unable to attend, along with at least 2 (two) of its members. The committee shall have a secretary, and a technical expert or more, to be determined by a decision by the Chairman. Committee members shall have an allowance for attending sessions in accordance with the rules issued by a decision by the Chairman.