A request for full or partial deferral of Tax payment must be submitted to the Committee Chair on the prescribed form within 30 days after the complaint is filed, stating the reasons and amount for which deferral is sought. The Committee must decide the request within 30 days. If approved, the complainant must, within 15 days after notice, provide financial security in favour of the Authority equal to the deferred Tax and valid until the complaint is decided; otherwise the approval is deemed void.
Interpretation and application must be checked against the official Arabic text and the current version.