Section 15: Objections and appeals

The taxable person has the right to object on the amounts charged to him, or the amounts claimed according to article 49 of this law, by submitting a written request to the tax authority within one month from the date of notification of the administration’s decision or from the date of payment of the tax.

The tax authority shall resolve the objection within six months from the date of receipt of the request. In case the mentioned deadline passed without issuing any decision, the silence of the tax authority shall be considered as an implicit decision of accepting the objection.

The tax authority shall notify the objector the result of studying the objection within 15 days following the date of the decision.

The administration decisions that are partly or wholly dismissing the objection can be appealed before the appeal commission within one month from the date of notification of the administration decision.

One or more first instance Commission, responsible of studying and settling the appeals, is to be formed by a decree. This commission is composed of:

- A judicial or administrative judge of the fourth degree and above appointed upon the proposal of the Minister of Justice after the approval of the Council of High Judiciary or the Council of State President

- An employee from the Ministry of Finance belonging to the third category and appointed by the Minister of Finance. Reporter Member

- A Representative of the Chamber of Commerce and Industry appointed Member upon the proposal of the president of this Chamber

The Commission shall resolve the appeals within six months following the date of receipt of the appeal, and the reporter shall notify the Commission decisions to the tax authorityand to the taxable person within 15 days from its date of issuance.

The tax authority and the taxable person have the right to appeal directly, the decisions of the appeal commission before the State Council within 30 days starting from the date of notification of the Commission decision.

The appeal request by the taxable person is subject to a guarantee deposit equivalent to 8% of the appealed tax due. Every appeal that is not attached to a receipt, proving payment of the guarantee, will be formally dismissed.

The taxable person recovers the guarantee if the State Council issues a decision wholly for his interest. In case the mentioned decision has been wholly for the treasury’s interest, the guarantee will be for the treasury. If the decision has been partly for the interest of thetaxable person, then the guarantee recoverable is equivalent to the proportion of the tax that hasbeen discharged to him.