Ministry of Justice and Legal Affairs: Ministerial Decision 28/2023 Conferring Judicial Enforcement Status to Some Employees of the Tax Authority

Arabic

Based on the System for the Collection of Taxes, Fees, and Other Amounts Due to Units of the Administrative Apparatus of the State promulgated by Royal Decree 32/94,

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: 29 Rajab 1444
Corresponding to: 20 February 2023

Dr Abdullah bin Mohammed bin Said Al-Saidi
Minister of Justice and Legal Affairs

Published in Official Gazette 1482 issued on 26 February 2023.