Cabinet Decision No. 39 of 2019, Article 43, governs the next stage of the appeals process. If a taxpayer's initial appeal is rejected or remains unanswered, they may escalate the matter to the Tax Grievance Committee. This must be done within 30 days of the rejection notification or the expiration of the response period. This second-tier review mechanism ensures an independent evaluation of the Authority's decisions, providing taxpayers with a further administrative remedy before seeking judicial intervention in tax disputes within the State of Qatar.