In case of a dispute with the Department regarding value, kind or quantity of good(s) or service(s) or regarding amount of tax due and the person concerned applied for arbitration at the date stipulated in article (17) herein, the Commissioner or his / her legal representative shall within fifteen days of being notified of the application for arbitration submit the dispute, as preliminary arbitration, to two arbitrators one thereof shall be appointed by the Department and the other by the person concerned . In case of concurrence by both, their decision shall be final . In case of non- conclusion of preliminary arbitration either because of failure by the person concerned to nominate an arbitrator or failure by the two arbitrators to reach an agreement, the dispute shall be submitted to a committee constituted of a permanent delegate member appointed by the Minister as a chairman thereof and the membership of a Department representative appointed by the commissioner and the person concerned or his/ her representative as well as a member nominated by the occupational or professional organization or chamber to which the registrant belongs and a representative of the Industrial Control Organization nominated by the Head thereof. Award shall be rendered by majority after hearing the two arbitrators , in case the preliminary stage was held . The Committee also may, up to its convenience, hear from experts and technicians . The award of such committee shall be served to the person concerned and the Department within 15 days from date of issue by registered letters with return receipt. The award shall come into force and shall define the party committed to bear the costs of arbitration . The Minister shall determine the procedures of arbitration in consistency with the rules prescribed in the Code of Procedures and shall decide on the costs of arbitration as well as the number and geographical locations of arbitration committees and the remunerations of members thereof .

Arbitration shall not be heard unless accompanied with an evidence of payment of tax as reported in the monthly return stipulated in article (16) herein . In case the arbitration award is not in the registered person’s favour, the tax and the total amount of discrepancies between the amount paid according to his/ her return and the amount due according to arbitration shall be paid plus the additional tax on such discrepancies for the period from the date of payment according to the return to the date of payment according to arbitration .

Concerning imported goods subject to Customs control, provisions and procedures of arbitration set forth in the Customs Law shall be applicable