the Criminal Procedures Law promulgated by Royal Decree 97/99,
the Income Tax Law promulgated by Royal Decree 28/2009,
the Excise Tax Law promulgated by Royal Decree 23/2019,
and the Value Added Tax Law promulgated by Royal Decree 121/2020,
and in pursuance of public interest,
it is hereby decided
Article I
Those occupying the positions provided in the attached schedule in the Tax Authority are hereby conferred–each within the scope of his competence—judicial enforcement status in the application of the provisions of the aforementioned System for the Collection of Taxes, Fees, and Other Amounts Due to Units of the Administrative Apparatus of the State, the aforementioned Income Tax Law, the aforementioned Excise Tax Law, the aforementioned Value Added Tax Law, and the regulations and decisions issued in the implementation of their provisions.
Article II
This decision shall be published in the Official Gazette, and comes into force on the day following the date of its publication.
Issued on: 28 Jumada Al-Awwal 1444
Corresponding to 22 December 2022
Dr Abdullah bin Mohammed bin Said Al-Saidi,
Minister of Justice and Legal Affairs
Published in Official Gazette 1473 issued on 25 December 2022.
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