Article 37 of the UAE Tax Procedures Law provides an exception to the standard objection and appeal rules found in Articles 31, 32, 33, 34, and 36. It authorises the Cabinet, based on a proposal by the Minister, to establish an alternative dispute resolution mechanism. This special procedure is specifically designed for tax disputes where one of the parties is a federal or local government entity, as identified in the corresponding Cabinet decision. The article clarifies that until such an alternative mechanism is officially decided upon and enforced, the existing provisions of the Decree-Law will continue to apply to tax objections and appeals involving these government bodies.