Oman Excise Tax Law

Oman Excise Tax LawArticle 46

Chapter Nine · Grievances and Tax Appeals

The Committee has jurisdiction to decide grievances submitted by registrants in the cases referred to in Article 44 of this Law. The Regulation shall prescribe the rules governing the Committee's work, the registers it must keep, the procedures for convening its meetings, the rules and deadlines for submitting grievances, the procedures for considering them, and the methods by which its decisions are served. In all cases, the Committee must observe the fundamental rules and general principles of litigation procedure, including adversarial process, the right of defence, reasoned decisions, prescribed methods of service and statutory deadlines.

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