Oman Excise Tax Law

Oman Excise Tax LawArticle 47

Chapter Nine · Grievances and Tax Appeals

The Committee shall decide a grievance within the limits of the Authority's assessment and the relief sought by the grievant by confirming, amending or cancelling the assessment. Tax shall be collected in accordance with the Committee's decision if it has not already been collected. Committee sessions are confidential. Its reasoned decisions are adopted by a majority of the members present; if votes are equal, the side supported by the chair prevails. The chair of the session and the secretary must sign the decision within no more than seven days after it is issued. The secretary must notify the grievant and the Authority of the Committee's decision within no more than seven days after signature.

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