Decision 57/2021 Issuing the Regulation of the Tax Grievance Committee's Work — articles 1–22

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 fo…

The Committee has jurisdiction to: 1. Decide grievances against decisions of the Chairman of the Authority determining objections under the Income Tax Law and the Value Added Tax Law. 2. Decide grievances submitted by a …

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'…

Subject to Chapter Eleven of the Executive Regulation of the Excise Tax Law referred to above, the Committee exercises its jurisdiction in accordance with the rules and procedures set out in this Chapter.

A grievance must be made by a petition in three copies deposited by the grievant with the Committee Secretariat within 45 days from notification of, or actual knowledge of, the decision challenged, or from expiry of the …

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 r…

Within seven days after a grievance is filed, the Committee Secretariat must deliver a copy of the petition and its attachments to the Authority. The Authority must prepare a response memorandum and deposit it with the S…

The Committee's technical expert examines the grievance and all its attachments and may obtain necessary information and documents from the grievant and the Authority. Within no more than seven days after receiving a gri…

After the Committee's technical expert deposits the report, the Secretary submits a list of grievance files to the Chairman so that the earliest hearing may be fixed. Their order of receipt and registration must be obser…

The Secretary must notify the grievant and the Authority of the time and place of the hearing at least seven days before it is held. Notification is made by email, any other electronic means or registered mail. If the gr…

At least seven days before the scheduled hearing, the Secretary must send the Chairman and Committee members a schedule of the grievances together with copies of their files.

The Committee holds its hearings at the Authority's premises or at any other place determined by the Chairman.

The Committee must observe the fundamental rules and general principles of litigation procedure, particularly: 1. Conducting all proceedings in the presence of, or with due participation by, the grievant and the Authorit…

At a grievance hearing, the Authority is represented by its Chairman or the Chairman's delegate.

The grievant may attend the hearing personally, through an authorised person, or through an appointed lawyer, accountant or auditor legally licensed to practise accounting and auditing. Such persons may provide explanati…

The Secretary and technical expert, or their respective substitutes, must attend the grievance hearing and deliberation.

Committee hearings are confidential. Its decisions must state reasons and are adopted by a majority of the members present. If votes are equal, the side supported by the person chairing the hearing prevails.

The Secretary must prepare minutes summarising each Committee hearing and the discussions held at it. The minutes must be signed by the chair of the hearing and the Secretary.

The Committee's technical expert prepares the draft decision on the grievance. The Chairman may refer the draft to any Committee member for review. The chair of the hearing and the Secretary must sign the decision no lat…

The Secretary must notify the grievant and the Authority of Committee decisions no later than seven days after they are signed. Notification is made by email, any other electronic means or registered mail, and a copy of …

On its own initiative or at the request of the grievant or the Authority, the Committee may correct material, clerical or arithmetical errors in the operative part of its decision. Either the grievant or the Authority ma…

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 …