1.Without prejudice to the provisions of Article (29) hereunder, any Person may submit an application to FTA for reviewing the Tax Assessment or part thereof issued against the same and any associated Administrative Fines. 2.The application submitted under Clause (1) shall be reasoned, and shall be submitted within (40) forty Business Days from the date on which the Person is notified of the Tax Assessment and the associated Administrative Fines. 3.FTA shall review the application submitted under Clause (1) above and shall be decided on within (40) forty Business Days from the date of receiving the said application. The applicant shall be notified of the decision within (5) five Business Days from the date of issuance. 3.The Person may submit an application for reconsideration, pursuant to Article (29) hereunder, against the decision issued under Clause (3) above, within (40) forty Business Days from the date of notifying the Person of the decision, pursuant to Clause (3) above, or expiry of the time limit within which FTA shall issue a decision on the application and so notify the applicant. 5.No application for reviewing a Tax Assessment may be submitted or continued if a reconsideration application for which has been submitted. 6.The application under Clause (1) above shall be submitted according to the form and mechanism identified by FTA.
Interpretation and application must be checked against the official text and current version.