Part 4 - Review of Assessment, Objection and Appeal
Chapter 3 - Objection Made to the Committee
Article 33 - Procedures of the Committee
The Committee shall review the objection submitted to it and make a decision within (20) twenty Business Days from the receipt of the objection.
The Committee shall inform the Person submitting the objection and the Authority of its decision within (5) five Business Days of its issuance.
The Committee's decision on the objection shall be deemed final if the total amount of Due Tax and Administrative Penalties in respect of the decision does not exceed (100,000) one hundred thousand Dirhams.
In all cases, Tax disputes will not be accepted before the Competent Court if an objection has not been previously submitted to the Committee.