A Registrant may complain against the Authority's Tax assessment or amendment of a Tax Return within 45 days after becoming aware of it. The complaint must be made in a petition in three copies deposited with the Committee Secretariat, in Arabic and signed by the Responsible Person or a delegate. It must contain the Registrant's general particulars, the subject, grounds and relief sought, with supporting papers and documents. The Secretariat shall give the complainant a copy endorsed with the filing date and hearing date, and record the particulars and subject in the register referred to in Article 71(1).
Interpretation and application must be checked against the official Arabic text and the current version.