The Tax Appeals Committee(s) shall be formed by virtue of a decision from the Minister to be presided by a member of the Legal Advice & Legislation Department with a designation of not less than a Consultant who should be nominated by Head of the Legal Advice & Legislation Department and six members as follows:

1. Three employees of the Tax Department.

2. Three persons with experience in tax matters to be nominated by the Minister in coordination with the competent authorities, provided that they should not be working at the Tax Department or involved -in the course of their duties- in the tax assessment as stipulated herein.

The Committee is responsible for deciding on tax appeals, and the Committee cannot be convened unless the majority of its members are present, including the chairman of the committee or any delegate member to preside the Committee in his absence, and a member from the Tax Department. The Committee's secretariat is handled by employees from the Tax Department. The Committee passes its decisions by the majority of votes of its present members, and in case of a tie, the side with the chairman or his delegate prevails.

The decision issued to form the Committee specifies rules, procedures, and the Committee's work and compensation.