Oman Decision No. 57/2021 On the Issuance of the Regulation to Regulate the Work of the Tax Grievances Committee

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Abrogating:

Oman Ministerial Decision no. 52/2004 dated 30/06/2004

Based on the Income Tax Law promulgated by Oman Sultani Decree No. 28/2009;

Excise Tax Law promulgated by Oman Sultani Decree No. 23/2019;

Value Added Tax Law promulgated by Oman Sultani Decree No. 121/2020;

Regulation Governing the Work Procedures of the Income Tax Committee promulgated by Oman Ministerial Decision No. 51/2004;

Implementing Regulation of the Excise Tax Law promulgated by Oman Decision No. 51/2020;

And based on the public interest requirements,

The following has been decided:

Article 1

The provisions of the attached Regulation shall apply in the matter of regulating the work of the Tax Grievances Committee.

Article 2

The aforementioned Oman Ministerial Decision No. 52/2004 shall be abrogated, and any provisions contrary to or inconsistent with the provisions of the attached Regulation shall also be abrogated.

Article 3

This Decision shall be published in the Official Gazette, and shall come into force from the day following the date of its publication.