GTL Summary:

Article 30 of the Tax Procedures Law mandates the formation of one or more permanent bodies known as the 'Tax Disputes Resolution Committee'. The structure of each committee requires a chairperson from the judicial authority and two expert members who are registered as tax experts. The appointment of these members is actioned through a decision by the Minister of Justice, in coordination with the Minister of Finance. A subsequent Cabinet decision is required to establish the committee's specific bylaws, the remuneration structure for its members, and the precise operational procedures the committee must adhere to in its proceedings.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 30
Country: 🇦🇪 UAE
Location: Part 4 - Review of Assessment, Objection and Appeal &rsaquo; Chapter 3 - Objection Made to the Committee
Order: 30
Last updated at: 2025-12-19 09:23:02 UTC

Part 4 - Review of Assessment, Objection and Appeal

Chapter 3 - Objection Made to the Committee

Article 30 - Tax Disputes Resolution Committee

One or more permanent committees shall be formed known as the 'Tax Disputes Resolution Committee', chaired by a member of the judicial authority and two expert members registered in the register of tax experts to be appointed by a decision by the Minister of Justice in coordination with the Minister.
A Cabinet decision shall be issued regarding the Committee's bylaws, the remuneration of its members, and the procedures it shall follow.

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