For the purposes of this Regulation, words and expressions have the meanings assigned to them in the Income Tax Law, Excise Tax Law and Value Added Tax Law referred to above. Unless the context otherwise requires, the following terms have the meanings set out beside them: 1. Authority: the Tax Authority. 2. Chairman of the Authority: the Chairman of the Tax Authority. 3. Committee: the Tax Grievance Committee. 4. Chairman: the Chairman of the Committee. 5. Secretary: the Secretary of the Committee. 6. Grievant: the taxpayer, registrant, responsible person, responsible officer, or any person on whom an administrative penalty is imposed under the Income Tax Law, Excise Tax Law or Value Added Tax Law referred to above.
Interpretation and application must be checked against the official Arabic text and the current version.