Tax disputes are of great importance on a practical level in view of the increasing prevalence of this type of disputes before the courts, as a result of the continuous interference by the Tax Authority by virtue of its function in conducting and collecting taxes. Tax disputes are distinguished from other administrative disputes by a special character. AL SAWAT advocates and Legal Consultants and our partners from major financial companies are keen on the requirements of speed in deciding due to our experience and knowledge in legal and financial affairs, in addition to confidentiality due to the protection of public money and private properties. Therefore, this is considered one of the most important disputes because it is closely related to legality