Oman Sultani Decree No. 42/2020 On the Issuance of the Tax Authority Regulation and Approval of Its Organisational Structure
Amended by:
Oman Sultani Decree No. 5/2024 dated 31/01/2024
We, Haitham bin Tariq, Sultan of Oman,
After perusal of the Basic Statute of the State promulgated by Oman Sultani Decree No. 101/1996;
The Income Tax Law promulgated by Oman Sultani Decree No. 28/2009;
The Selective Tax Law promulgated by Oman Sultani Decree No. 23/2019;
Oman Sultani Decree No. 66/2019 establishing the Tax Authority; and
Based on the requirement of the public interest,
Hereby issue the following Decree:
Article 1
The provisions of the Tax Authority Regulation here attached shall be applied.
Article 2
The organisational structure of the Tax Authority shall be approved as per the annex here attached.
Article 3
The Chairman of the Tax Authority shall exercise the powers prescribed for the Minister Responsible for Financial Affairs in the Income Tax Law, the aforementioned Selective Tax Law and any competencies related to determining exemption from Income Tax wherever they appears in the laws, regulations and Sultani decrees.