Article 166 governs the creation of the Tax Grievance Committee, the second level of tax dispute resolution. Formed by the Chairman with Cabinet approval, it consists of a chairman, deputy, and three members, none of whom can be employees of the Tax Authority. This independence is critical for impartial adjudication. The Committee requires at least three members (including the chair or deputy) to be present for a valid meeting and is supported by a secretary and technical experts. Members receive an attendance allowance, ensuring a formalized, professional body for reviewing taxpayer grievances against Authority decisions.