What does Article 37 of Federal Decree-Law No. (28) of 2022 on Tax Procedures state?
Article 37 states that the Cabinet has the authority to issue a resolution, upon the Minister's proposal, that approves an alternative mechanism for objection and appeal. This mechanism can be used if the parties involved in a dispute are federal or local government authorities specified in the Resolution, regardless of the provisions in Articles 31, 32, 33, 34, and 36.