1. Appeals shall be to the competent judicial authority in accordance with the Royal Decree No.(M/113) dated 2-11-1438 H,Income Tax Law and the Law.
2. The Minister of Finance may make provisions to establish a mediation procedure to resolve disputes between the Authority and taxpayers which may be used in circumstances where the Authority and the relevant taxpayer consent to the use of such mediation procedure.
GCC FinTax is a community for Tax and Finance professionals from GCC to share knowledge, learn and network.
