Article 95 - Tax Appeals Review Committee

A. The Tax Appeals Review Committee shall appoint among its members at the first meeting, a deputy to the Chairman to replace him during his absence or where there is an objection to him being the Chairman. A secretary to the Committee shall be appointed by the Bureau to liaise with the departments concerned with the preparation and readiness of the Committee at the Bureau, to liaise with its members and to prepare meeting reports.

B. The Chairman of the Committee, his Deputy or its members shall not attend the hearing which looks into an objection or grievance submitted by any of their relatives to the fourth degree. The Chief Executive Officer of the Bureau shall select a replacement for the Person who was obliged not to attend in the event the Committee can not be convened in his absence.

C. The Committee shall notify the registered applicant of the grievance or the objection of the time for the hearing at least ten days prior to the hearing by means of the methods prescribed by Law, and may request him to present such data or documents it deems necessary. The registered applicant submitting the grievance or objection shall appear before the Committee by himself or by proxy. Otherwise, the Committee may begin proceedings in his absence in light of the documents available to it.

D. The Committee's sessions shall be confidential and its meetings shall be held at the invitation of its Chairman or Deputy. The meeting shall not be valid unless the majority of its members are present, including either the Chairman or his Deputy. The Committee shall issue its recommendations further to a majority vote of the attendees. In the event of a tie, the Chairman shall have the casting vote.

E. The Committee may seek the assistance of any Person deemed appropriate including experts and specialists from the Ministry of Finance and National Economy, the Bureau or any other Governmental Body in its meetings, without such Persons having a vote in the deliberations.

F. For the acceptance of a grievance or objection submitted by the Taxable Person before the Tax Appeals Review Committee, and in accordance with the conditions stipulated in Article 66 of the Law, the follow shall be required:

1. Payment of the amount of Tax due where an objection to a Tax transaction has not been accepted.

2. Payment of the value of an administrative fine where the grievance relates to a decision to impose an administrative fine.

3. Payment of the prescribed fees.

G. The objection and grievance must contain at least the following information:

1. The name of the objector or complainant and the address of his or her Place of Business or postal address, and Tax Registration Number;

2. A summary of the application, legal basis and grounds for objection or grievance;

3. The Tax Period relating to the objection or grievance;

4. Documents and other information supporting the objection or grievance;

5. An e-mail address of the Tax Representative or Tax Agent of the objector or the complainant, if any.

H. The Committee shall keep the following records:

1. A record of Tax objections and grievances according to the date of their occurrence before the Committee. The record shall include the date relevant to each objection or grievance.

2. A record of meetings, during which Tax objections and grievances were brought before the Committee.

3. Any other records required by the nature of the work of the Committee.

The records shall be maintained by the technical secretariat of the Committee.