Article 168

The taxable person may submit a grievance against the decision of the Chairman issued on the objection and the grievance shall be submitted in writing to the committee, and it must include in detail the grievant's requests and the reasons forming the basis of it, within 45 (forty-five) days from the date of notifying him of the decision issued on the objection, or from the date of the lapse of the specified period for deciding on the objection without a decision being issued, and the decision of the Chairman is considered final if the grievance is not submitted within the aforementioned period. Submission of the grievance does not result in the suspension of the payment of the tax subject of the grievance.