This article mandates the formation of one or more permanent committees known as the 'Tax Disputes Resolution Committee'. Each committee is to be chaired by a member of the judicial authority and comprised of two expert members registered as tax experts. The appointment of these expert members is to be made by a decision from the Minister of Justice, in coordination with the Minister of Finance. Furthermore, the article stipulates that a Cabinet Decision shall be issued to govern the Committee's bylaws, the remuneration of its members, and the specific procedures it must adhere to.