We, Haitham bin Tarik, 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
The provisions of the attached Tax Authority System shall apply.
The organisational structure of the Tax Authority is hereby approved in accordance with the attached annex.
The Chairman of the Tax Authority shall exercise the competences prescribed to the Minister Responsible for Financial Affairs set out in the aforementioned Income Tax Law and Excise Tax Law, as well as any competences relating to issuing exemptions from income tax wherever they occur in the laws, systems, and royal decrees.
The Chairman of the Tax Authority shall issue the necessary regulations and decisions for implementing the provisions of this decree and the attached system, and until they are issued, the regulations and decisions in force shall continue to operate to the degree that they do not contradict with their provisions.
All that is contrary to this decree and the attached system, or in conflict with their provisions, is hereby repealed.
This decree shall be published in the Official Gazette and shall come into force on the date of its issuance.
Issued on: 6 Sha’ban 1441
Corresponding to: 31 March 2020
Haitham bin Tarik
Sultan of Oman
Published in Official Gazette 1336 issued on 5 April 2020.