GTL Summary:

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 31
Country: 🇦🇪 UAE
Location: Part 4 - Review of Assessment, Objection and Appeal › Chapter 3 - Objection Made to the Committee
Order: 31
Last updated at: 2025-11-04 11:19:41 UTC

Part 4 - Review of Assessment, Objection and Appeal

Chapter 3 - Objection Made to the Committee

Article 31 - Jurisdictions of the Committee

The Committee shall have jurisdiction to:

  1. Decide in respect of objections submitted regarding the Authority's decisions on reconsiderations requests.

  2. Decide in respect of reconsideration requests submitted to the Authority where the Authority has not made a decision on them according to the provisions of this Decree-Law.

  3. Any other jurisdictions entrusted to the Committee by the Cabinet.

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