Decision 57/2021 Issuing the Regulation of the Tax Grievance Committee's Work — Article 6

The Committee Secretariat must open a separate file for each grievance bearing the same serial number as in the grievance register. The file must contain the original grievance petition and attachments, the Authority's response memorandum, the Committee technical expert's report, all related memoranda and correspondence, hearing minutes, decisions issued in the grievance and any other related documents.

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