Dispute Process
1. Internal Review
30 DAYSFile objection within 30 days of receiving NBR assessment. Submit written grounds with supporting documentation. NBR has 60 days to respond with a revised or confirmed decision.
2. Tax Appeal Committee
30 DAYSAppeal to independent Tax Appeal Committee within 30 days of NBR's objection response. Hearing conducted with opportunity to present evidence. Decision within 90 days.
3. Judicial Review
60 DAYSAppeal to the High Court within 60 days of TAC decision. Full judicial review of facts and law. Right to further appeal to Court of Cassation on legal points.
⚠️ Pay First: You must pay the disputed tax amount (or provide a bank guarantee) before the objection is processed. This "pay first, argue later" rule is common across GCC tax systems.