Article 28 outlines the establishment and composition of the Tax Appeals Committee, formed by a Ministerial decision. It is chaired by a senior member from the Legal Advice & Legislation Department and includes six members: three from the Tax Department and three external experts in tax matters, who must be independent of the tax assessment process. The Committee is responsible for adjudicating tax appeals. A quorum for its meetings requires a majority of members, including the chairman and a Tax Department representative. Decisions are passed by majority vote, with the chairman holding the casting vote in case of a tie.