Royal Decree

Royal Decree 103/2020 Amending Some Provisions of the Royal Decrees Establishing the Tax Authority, Promulgating Its System, and Adopting Its Organisational Structure

2020/103 103/2020


We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

Royal Decree 39/96 Determining the Competences of the Ministry of Finance and Adopting Its Organisational Structure,

Royal Decree 66/2019 Establishing the Tax Authority,

the System of the Tax Authority and the Adoption of Its Organisational Structure promulgated by Royal Decree 42/2020,

and the System of the Administrative Apparatus of the State promulgated by Royal Decree 75/2020,

and in pursuance of public interest,

have decreed as follows

Article I

The phrase “shall be subordinate to the Council of Ministers” stated in article I of the aforementioned Royal Decree 66/2019 is hereby replaced with the phrase “shall be subordinate to the Minister of Finance.”

Article II

The text of article 6 of the aforementioned System of the Tax Authority is hereby replaced with the following text:

“The Tax Authority shall have a Chairman with the special grade appointed by royal decree.”

Article III

All that is contrary to this decree, or in conflict with its provisions, is hereby repealed.

Article IV

This decree shall be published in the Official Gazette, and comes into force on the date of its issuance.

Issued on: 28 Dhu Al-Hijja 1441
Corresponding to: 18 August 2020

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1353 issued on 19 August 2020.