Article 37 - Special Procedures for Objection and Appeal

As an exception to the provisions of Articles 31 , 32 , 33 , 34 and 36 of this Decree-Law, the Cabinet shall, at a suggestion by the Minister, issue a decision adopting an alternative mechanism for objection and appeal if the parties to the dispute are any of the federal or local government entities specified in that decision. Pending the Cabinet's decision and its enforcement, the provisions of this Decree-Law shall apply to the objection or appeal of federal and local government entities concerning Tax disputes.