Tax transparency and information exchange · Regulatory layer

Rules for Automatic Exchange of Financial Account Information

The consolidated principal decision implements CRS rules for identifying reportable accounts, due diligence, record keeping and reporting, incorporating Decisions 16/2024 and 388/2025.

Material typeTax Authority Decision

Legal branchTax transparency and information exchange

Legal layerRegulatory layer

Source languageTax Authority-published consolidated Arabic-English text; the official Arabic text remains legally controlling

Review dateSeptember 13, 2026

Document overview

The consolidated principal decision implements CRS rules for identifying reportable accounts, due diligence, record keeping and reporting, incorporating Decisions 16/2024 and 388/2025.

Scope and exclusions

Applies to

In force from 21 September 2020 for reporting financial institutions, accounts, account holders and controlling persons; changes introduced by Decision 388/2025 apply from 1 January 2026 subject to stated transition dates.

Limitations and exclusions

Not every bank, fund, trust, holding vehicle or account is reportable; status and exclusions depend on the definitions, facts and later amendments.

Official source

Tax Authority Decision 78/2020 · amended by Decisions 16/2024 and 388/2025 · Oman Tax Authority

September 13, 2026

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This editorial overview explains the instrument's subject and scope but does not replace the authoritative Arabic text or the current consolidated version.

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