Article 19

One or more committees called the "Tax Grievance Committee" shall be established within the Authority, chaired by a judge of the Court of Appeals chosen by the Supreme Judicial Council.

The committee's formation, organization of its work, procedures for complaints before it, and determination of its members' remuneration shall be decided by a resolution from the Cabinet, based on a proposal by the Minister.

The designation of the committee's chairperson and members shall be determined by a decision from the Minister.

The committee is responsible for ruling on requests submitted by taxpayers contesting the Authority's decisions and any other jurisdictions determined by the decision organizing its work. The committee has the authority to reduce financial penalties stipulated in this Law.

The committee must adhere to the general principles and procedures of litigation.

The taxpayer and the Authority may appeal the committee's decision to the Administrative Court of Appeal within sixty days from the date of notification of the decision. The appeal does not suspend the implementation of the committee's decision unless the court decides otherwise.