Article 167

The committee is competent to adjudicate grievances submitted by the taxable person against the decision of the Chairman issued on the objection, and a decision shall be issued by the Chairman regarding the governance of the work procedures of the committee, the records to be kept, the procedures for holding its sessions, the provisions and dates for submitting the grievance, the procedures for considering and settling it, and the ways and means of announcing the decisions.

In all cases, the committee must take into account the general doctrines and principles of litigation procedures, including respecting the principles of confrontation and the right of defence, providing reasoning for decisions, and adhering to notification methods and the periods specified by law.