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Ministerial Decision

Environment Authority: Decision 57/2021 regarding Determining the Fees for Conducting Analyses in the Environmental Laboratory in the Governorate of Dhofar

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Published in Official Gazette 1389 issued on 25 April 2021.

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Ministerial Decision

Ministry of Higher Education, Research, and Innovation: Ministerial Decision 39/2021 Amending Some Provisions of the Governance Regulation of the Technical Diploma Programme in Private Training Institutions

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Published in Official Gazette 1390 issued on 2 May 2021.

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Ministerial Decision

Ministry of Higher Education, Research, and Innovation: Ministerial Decision 40/2021 Issuing the Regulation Governing Private Training

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Published in Official Gazette 1390 issued on 2 May 2021.

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Ministerial Decision

Ministry of Housing and Urban Planning: Ministerial Decision 45/2021 regarding the Controls of the Ownership of Land and Real Estate by Companies for Practising Their Activity


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Ministerial Decision

Ministry of Finance: Ministerial Decision 34/2021 Amending Some Provisions of Ministerial Decision 232/2018 regarding the Registration in the Beneficiaries Register of the Ministry of Finance

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Published in Official Gazette 1388 issued on 18 April 2021.

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Ministerial Decision

Tax Authority: Decision 65/2021 Determining the Groceries Subject to the Value Added Tax Law at the Rate of Zero Percent

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Published in Official Gazette 1387 issued on 11 April 2021.

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Ministerial Decision

Ministry of Labour: Ministerial Decision 60/2021 Amending Some Provisions of the Executive Regulation of the Civil Service Law

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Published in Official Gazette 1388 issued on 18 April 2021.

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Ministerial Decision

Ministry of Agriculture, Fisheries, and Water Resources: Ministerial Decision 47/2021 Banning the Import of Some Live Crustaceans from Japan

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Published in Official Gazette 1387 issued on 11 April 2021.

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Ministerial Decision

Tax Authority: Decision 57/2021 Issuing the Regulation Governing the Work of the Tax Grievance Committee

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Based on the Income Tax Law promulgated by Royal Decree 28/2009,

the Excise Tax Law promulgated by Royal Decree 23/2019,

the Value Added Tax Law promulgated by Royal Decree 121/2020,

the Regulation Governing the Work Procedures of the Income Tax Committee Issued by Ministerial Decision 52/2004,

and the Executive Regulation of the Excise Tax Law issued by Decision 51/2020,

and in pursuance of public interest,

it is hereby decided

Article I

The provisions of the attached regulation shall apply in regard to the governance of the work of the Tax Grievance Committee.

Article II

The aforementioned Ministerial Decision 52/2004 is hereby repealed , as well as all that is contrary to the attached regulation or in conflict with its provisions.

Article III

This decision shall be published in the Official Gazette, and comes into force on the day following the date of its publication.

Issued on: 15 Sha’ban 1442
Corresponding to: 29 March 2021

Saud bin Nasser Al-Shukaili
Chairman of the Tax Authority

Published in Official Gazette 1386 issued on 4 April 2021.


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Ministerial Decision

Ministry of Heritage and Tourism: Ministerial Decision 37/2021 regarding the Controls for Managing the Hotel Facilities and Travel and Tourism offices Violating the Decisions of the Supreme Committee for Managing the Developments of the Spread of the Coronavirus (COVID-19)

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Published in Official Gazette 1385 issued on 28 March 2021.