Decision 57/2021 Issuing the Regulation of the Tax Grievance Committee's Work — Article 22

The Chairman or any Committee member must recuse themselves from a grievance if they have a connection with it that affects their impartiality, or if they or any relative up to the fourth degree has a direct or indirect interest connected with the grievant. The recusal is recorded in special minutes kept by the Secretary, with a copy placed in the grievance file. A decision issued in breach of this requirement is void.

Interpretation and application must be checked against the official Arabic text and the current version.