The Committee must maintain the following registers: 1. A grievance register in which each grievance is entered under a serial number by date of receipt and the year in which it was submitted, together with the grievant's particulars, a list of attachments to the grievance petition, and the amount of disputed tax for each year or tax period, as applicable, or part thereof. 2. A hearings register recording the dates of grievance hearings and a summary of the decisions made at each hearing. 3. A decisions register recording the operative part of Committee decisions, their dates and the dates on which interested persons were notified. 4. Any other registers required by the nature of the Committee's work, as determined by the Chairman. Entries in these registers are made by the Committee Secretariat.
Interpretation and application must be checked against the official Arabic text and the current version.