Executive Regulation of the Excise Tax Law

Executive Regulation of the Excise Tax LawArticle 73

Chapter Eleven · Grievances and Tax Appeals

The Committee must observe the general rules and principles of litigation procedure, including: 1. Taking all procedures in the presence of the complainant and the Authority. 2. Enabling each to inspect papers or documents submitted by the other and the technical expert's report. 3. Discussing every disputed issue and defence submitted and responding to each. 4. Serving the complainant and Authority as prescribed by law. 5. Remaining within the relief sought in the complaint. 6. Giving reasons for decisions. 7. Complying with statutory time limits.

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