Article 31 of the UAE Tax Procedures Law outlines the specific jurisdictions of the Tax Dispute Resolution Committee. The Committee is empowered to decide on objections filed against the Federal Tax Authority's decisions concerning reconsideration requests. Furthermore, it has the authority to rule on reconsideration requests submitted to the Authority if the Authority has not issued a decision within the timeframe stipulated by this Decree-Law. The Committee's mandate also extends to any other jurisdictions that may be assigned to it by a decision from the Cabinet, ensuring a comprehensive framework for resolving tax disputes beyond the initial stages.