Article 166 governs the creation of the Tax Grievance Committee, the second level of tax dispute resolution. Formed by the Chairman with Cabinet approval, it consists of a chairman, deputy, and three members, none of whom can be employees of the Tax Authority. This independence is critical for impartial adjudication. The Committee requires at least three members (including the chair or deputy) to be present for a valid meeting and is supported by a secretary and technical experts. Members receive an attendance allowance, ensuring a formalized, professional body for reviewing taxpayer grievances against Authority decisions.
Part 6 - Tax Disputes
Chapter 2 - Tax Grievance
Section 1 - Forming the Grievance Committee and Determining Its Competences
Article 166
[GTL Notes: Grievance Committee Formation]
The committee shall be formed by a decision by the Chairman-after the approval of the Council of Ministers- comprising of a chairman, a deputy chairman, and 3 (three) members, provided that all members of the committee are not employees of the Authority. The Chairman may appoint reserve members. The meeting of the committee is not valid unless the Chairman is attending or his deputy in his absence or if he is unable to attend, along with at least 2 (two) of its members. The committee shall have a secretary, and a technical expert or more, to be determined by a decision by the Chairman. Committee members shall have an allowance for attending sessions in accordance with the rules issued by a decision by the Chairman.
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