Procedures for Submitting the Objection and Cases of Non-Acceptance – Article 32 – Federal Tax Procedures Law

Article 32 – Procedures for Submitting the Objection and Cases of Non-Acceptance

1. An objection to the Authority’s decision in respect of a reconsideration request shall be submitted within (40) forty Business Days from the date of being notified of the Authority’s decision.

2. An objection submitted to the Committee shall not be accepted in any of the following instances:

   1. If a reconsideration request has not been previously submitted to the Authority.
   2. If the Tax in connection with the objection has not been paid in full.
   3. If the objection is not submitted within the period specified in Clause 1 of this Article.

3. The Cabinet may, at a suggestion by the Minister, issue a decision amending the amount of Tax to be settled under Paragraph (b) of Clause 2 of this Article for the purpose of submitting an objection under this Article.