Tax Procedures Law

Article 32 — Article (32) Objection Submission Procedures and Cases of Objection Rejection

Chapter Three: Objection Submitted to the Committee

1.An objection to the decision of FTA with regard to an application for reconsideration shall be submitted within (40) forty Business Days from the date of Notification of FTA decision. 2.The objection submitted to the Committee shall not be accepted in the following cases: a.If the application for reconsideration has not been submitted to FTA beforehand; b.If the full tax subject of the objection is not paid; and c.If the objection has not been submitted within the time limit set out in Clause (1) above. 3.The Cabinet may, at the proposal of the Minister, issue a resolution for introducing any modifications to the amount of Payable Tax, pursuant to Paragraph (b) of Clause (2) above, for the purpose of submitting an objection under this Article.

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