We, Qaboos bin Said, the Sultan of Oman
after perusal of the Basic Statute of the State promulgated by Royal Decree 101/96,
and in pursuance of public interest,
have decreed as follows
An institution named the “Tax Authority” is hereby established. It shall have legal personality, shall enjoy financial and administrative independence, and shall be subordinate to the Council of Ministers.
The competences of the Tax Authority shall be determined, and its organisational structure shall be approved, by royal decree.
The competences, allocations, and assets of the Secretariat General for Taxation in the Ministry of Finance shall be transferred to the Tax Authority.
The employees of the Secretariat General for Taxation in the Ministry of Finance shall be transferred to the Tax Authority with the same grade and financial entitlements.
The Chairman of the Tax Authority shall be a member of the Financial Affairs and Energy Resources Council.
The phrases “Secretariat General of Taxation” and “Secretary General of Taxation” wherever they occur in existing laws and royal decrees, shall be replaced by the phrases “Tax Authority” and “Chairman of the Tax Authority.”
All that is contrary to this royal decree, or in conflict with its provisions, is hereby repealed.
This decree shall be published in the Official Gazette, and comes into force on the date of its issuance.
Issued on: 15 Safar 1441
Corresponding to: 14 October 2019
Qaboos bin Said
Sultan of Oman
Published in Official Gazette 1314 issued on 20 October 2019.