Part 6 - Tax Disputes
Chapter 2 - Tax Grievance
Section 2 - Submitting the Grievance and the Procedures for Considering and Settling It
Article 170
[GTL Notes: Grievance Decision Process]
The committee shall issue the decision within the limits of grievant's claim, either by confirming, modifying or cancelling the decision of the Chairman on the grievance.
The decision shall be signed by the session chairman and the secretary within a maximum period of one week from the date of its issuance. The secretary shall notify the authority and the grievant of the decision issued to settle the grievance within a maximum period of one week from the date of its signature.
The Authority may-within 60 (sixty) days from the date of notification of the decision-request the committee to correct or amend the decision if it involves an error in applying the law, unless it is contested before the competent court. In all cases, the taxable person must be notified of the request of the Authority along with the decision issued in this regard. The taxable person has the right to appeal against this decision in accordance with the provisions of Article 171 of this Law.