GTL Summary:

This article mandates the formation of one or more permanent committees known as the 'Tax Disputes Resolution Committee'. Each committee is to be chaired by a member of the judicial authority and comprised of two expert members registered as tax experts. The appointment of these expert members is to be made by a decision from the Minister of Justice, in coordination with the Minister of Finance. Furthermore, the article stipulates that a Cabinet Decision shall be issued to govern the Committee's bylaws, the remuneration of its members, and the specific procedures it must adhere to.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 30
Country: 🇦🇪 UAE
Location: Title 4 - Review of Assessment, Objection and Appeal &rsaquo; Chapter 3 - Objection Made to the Committee
Order: 30
Last updated at: 2026-02-20 14:31:33 UTC

Title 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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