Oman Excise Tax Law

Oman Excise Tax LawArticle 38

Chapter Eight · Control

Employees of the Authority designated by a decision of the competent authority in agreement with the Minister shall have the powers of judicial enforcement officers in relation to this Law and its implementing decisions. In particular, they may: 1. Inspect warehouses and other premises where activities involving excise goods are carried on. 2. Take samples of excise goods for examination or analysis. 3. Inspect operations carried out on excise goods, including production and processing operations in a tax warehouse or elsewhere.

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