Notwithstanding the provisions of Articles (31), (32), (33), (34) and (36) above, the Cabinet shall issue, at the proposal of the Minister, a resolution approving an alternative mechanism for objection and appeal if parties to a dispute are any of the federal or local government authorities set out in this Resolution. Until the said Cabinet resolution is issued and entered into force, the provisions set forth in this Decree-Law shall apply to objections or appeals filed by federal and local government authorities related to Tax disputes.
Interpretation and application must be checked against the official text and current version.