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