Oman Excise Tax Law

Oman Excise Tax LawArticle 56

Chapter Ten · Penalties

A public prosecution may not be commenced, and no investigative or procedural step may be taken in respect of an offence under this Law, except at the request of the Chairman of the Authority. The Chairman may compound an offence before a final judgment is issued, provided that an amount of not less than twice the minimum and not more than twice the maximum fine prescribed for the offence is paid. Compounding terminates the public prosecution and cancels all resulting effects, including any sentence already imposed.

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