12.2. Alternative Dispute Resolution (ADR) Mechanisms

Under Section 7 of the Commercial Court Act, pre-suit mediation is now strictly mandatory for specific commercial disputes. Furthermore, the act provides massive corporate cash-flow relief by radically slashing the pre-deposits required to appeal arbitrary tax, VAT, or customs assessments. At first appeal, the deposit falls from 10% to just 1% of the disputed tax difference; at the Taxes Appellate Tribunal (Section 291), it is slashed to 3%; and at the High Court Division (Section 293), it is a flat 10%, preventing liquidity freezes during litigation.