Skip to main content
LEXAI
In effectCabinet Resolution

UAE Tax LawCabinet Resolution No. (48) of 2020 Regarding Determining the Remuneration of the Members of the Tax Disputes Settlement Committees

UAE Cabinet Resolution·Cabinet Resolution No. (48) of 2020

قرار مجلس الوزراء في شأن تحديد مكافآت أعضاء لجان فض المنازعات الضريبية

Authoritative Arabic version per the official UAE Legislation portal

Issued Date
June 24, 2020
Effective from
June 24, 2020
Articles
8
Last synced
Aug 31, 2026
Download PDFOfficial source

Plain-language summary

Determines the remuneration and compensation structure for members serving on UAE Tax Disputes Settlement Committees, effective from June 2020.

Synced from the official UAE Legislation portal · Plain-language summary by the LEXAI editorial team

Article-level text

Key Articles

8 articles

  1. 1

    Article 1

    Article (1) Definitions In application of the provisions of this Resolution, the following words and phrases shall have the meanings assigned thereto, unless the context otherwise indicates: Ministry : Ministry of Justice. Minister : Minister of Justice. Committees : Permanent Committees for settling Tax Disputes formed according to Cabinet Resolution No. (23) of 2018 referred thereto. Remuneration : Financial reward specified under this Resolution.

    -- 1 of 3 --

    Cabinet Resolution of 2020 Regarding the Remuneration of the Members of the Tax Disputes Settlement Committees 2

  2. 2

    Article 2

    Article (2) Determination of the Remuneration of the Committees Appointed Members 1. The remuneration of the Judicial Authority Members appointed as Committees Heads, shall be an amount of AED (600) Six Hundred for each member per session, with a maximum amount of AED (5,000) Five Thousand per month, to be disbursed from the Ministry budget. 2. The remuneration of the Experts, the Committees appointed Members, shall be an amount of AED (500) Five Hundred for each member per session, with a maximum amount of AED (4,000) Four Thousand per month, to be disbursed from the Ministry budget.

  3. 3

    Article 3

    Article (3) Determination of the Remuneration of the Committees Reserve Members 1. The remuneration of the Judicial Authority Members, who are Reserve Members for the Committees Heads, shall be an amount of AED (500) Five Hundred for each member per session, to be disbursed from the Ministry budget. 2. The remuneration of the Experts, the Reserve Members of the Committees, shall be an amount of AED (400) Four Hundred for each member per session.

  4. 4

    Article 4

    Article (4) Determination of the Remuneration of the Committees Secretaries The remuneration of the Committees Secretaries shall be an amount of AED (200) Two Hundred for each Secretary per session, with a maximum amount of AED (2,000) Two Thousand per month, to be disbursed from the Ministry budget.

  5. 5

    Article 5

    Article (5) Conditions for Remuneration Disbursement 1. Remuneration stipulated therein shall be disbursed, provided that: a. The duties and competencies entrusted to the Heads, Appointed and Reserve Members in Committees, and Secretaries, in carrying out their work in such Committees, are apart from the scope of their original duties and competencies; and b. The remuneration is disbursed according to the number of sessions attended by the

    -- 2 of 3 --

    Cabinet Resolution of 2020 Regarding the Remuneration of the Members of the Tax Disputes Settlement Committees 3 Member or the Secretary. 2. The Heads, Appointed and Reserve Members in Committees shall inform the Ministry about the other Specialized Technical Committees in which they participate. Should a Member has the membership of more than one Specialized Technical Committee, the disbursement shall be limited to the three highest remuneration which the Member deserves.

  6. 6

    Article 6

    Article (6) Remuneration Disbursement Remuneration shall be disbursed to the Heads, Appointed and Reserve Members of the Tax Disputes Settlement Committees from the date of their actual commencement of their work in accordance with the controls and procedures contained therein.

  7. 7

    Article 7

    Article (7) Executive Resolutions The Minister shall issue the resolutions necessary to implement the provisions of this Resolution.

  8. 8

    Article 8

    Article (8) Publication and Enforcement of the Resolution This Resolution shall be published in the Official Gazette and shall come into force as of the date of its issue. Mohammed Bin Rashid Al Maktoum Prime Minister Date: 20 Dhul-Hijah 1441 H Corresponding to: June 24, 2020 A.D

    -- 3 of 3 --

Note: The Arabic text of this legislation is the authoritative version as per the official UAE Legislation portal.

Articles in this law(8)
  1. 1Article (1) Definitions In application of the provisions of this Resolution, the
  2. 2Article (2) Determination of the Remuneration of the Committees Appointed Member
  3. 3Article (3) Determination of the Remuneration of the Committees Reserve Members
  4. 4Article (4) Determination of the Remuneration of the Committees Secretaries The
  5. 5Article (5) Conditions for Remuneration Disbursement 1. Remuneration stipulated
  6. 6Article (6) Remuneration Disbursement Remuneration shall be disbursed to the Hea
  7. 7Article (7) Executive Resolutions The Minister shall issue the resolutions neces
  8. 8Article (8) Publication and Enforcement of the Resolution This Resolution shall
Reading shortcut

Ask LEXAI a question about Cabinet Resolution No. (48) of 2020.

Plain-English answers, with a citation back to the exact article. Free to use, no sign-up.

LEXAI provides general legal information, not legal advice. For your specific case, speak to a licensed UAE lawyer.

Ask a question

Related laws

Other UAE legislation in this category. Cross-reference before citing the law.

Keep reading

Related guides

Criminal Law

Police Clearance Certificate in the UAE: How to Apply and Use It Abroad

A plain-English guide to the UAE police clearance certificate (good conduct certificate) — which authority issues it, how to apply through the Ministry of Interior or Dubai Police, what former residents applying from abroad need, how fees and validity work, and how the certificate is attested for use in another country.

5 min read

Corporate Commercial

PJSC Meaning in the UAE: Public Joint Stock Companies and Every Other Company Type

PJSC stands for Public Joint Stock Company. A plain-English map of UAE company types under Federal Decree-Law No. 32 of 2021 — PJSC, PrJSC, LLC, the partnership forms, sole establishments and free-zone companies — with the capital and shareholder rules that separate them.

5 min read

Immigration

Outpass in the UAE: Exit Permit Rules, Fees and How to Apply

A plain-English guide to the UAE outpass — the departure permit that lets overstayers, people with lost passports and those caught in an immigration violation leave the country legally. Who needs one, how the AED 50 daily overstay fine interacts with it, and the exact application channels at ICP and GDRFA Dubai.

5 min read