Chapter 8 - Administrative Procedures
Article 83 - Tax Objections Committee
The Tax Objections Committee shall elect a vice-chairperson from among its members during its first session, who will act in place of the chairperson in their absence or if they are unable to fulfil their duties. The committee's sessions shall be confidential, and the committee shall ensure the preservation of privacy in carrying out its duties. The committee shall hold its sessions periodically at a time specified by the committee or following the request of the chairperson or their deputy. The sessions shall only be valid if a majority of the members are present, including the chairperson or their deputy. The committee may hold its meetings using electronic means or any other means it deems appropriate.
The committee may, when necessary and as determined by the chairperson, make its decisions or issue its recommendations by means of circulation, provided that the decisions or recommendations are issued unanimously by the committee members.
The committee may seek the assistance of experts and specialists from governmental bodies or other sources as it deems appropriate in carrying out its duties, without those individuals having a counted vote in its decisions or recommendations.
The committee shall have a secretariat responsible for preparing and organising the committee's meetings, coordinating among its members, drafting the minutes of its meetings and recommendations, recording in the committee's registers, and carrying out any tasks assigned to them by the committee.
The objection shall include, at a minimum, the following information:
The Bureau's decision or procedure subject to the objection or the decision of the review request alongside the issue date and the reference number where available.
Name of the objector, their work address, email address, and the identification number for tax purposes.
Summary of the objection, its reasons, and the legal basis.
The supporting documents and documentation, records, and other information for the objection.
The objection shall be submitted to the committee on the form prescribed for this purpose, and the committee shall notify the objector of the date of the objection hearing sessions at least five days in advance where the Committee deems hearing the objector or his representative's statements as necessary. The objector has the right to appear before the committee in person or through a representative, otherwise the committee will proceed with the available documents in their absence. The committee shall consider the objection during its sessions with the required independence and impartiality. The Committee may request the submission of any data, documents, or information deemed necessary from the objector or his representative.
Hearing an objection request submitted to the Committee is subject to all of the following conditions:
Payment of the prescribed fee.
Submission of the objection within the timelines specified in the Law.
The chairperson of the committee, their deputy, or any of its members shall recuse themselves from attending any session in which an objection is being considered if the objector is a relative up to the fourth degree. Any of the members may also request to be recused where that member has a personal or financial connection to the objector or has a suspicion of a conflict of interest.
The committee shall issue its reasoned recommendations on the objections submitted to it by a majority vote of those present, and in the event of a tie, the side with the vote of the session chair shall prevail.