01
Document overview
Defines the status, powers, governance and organisational foundation of the Oman Tax Authority.
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Scope and exclusions
Applies to
Applies to the institutional organisation of the Tax Authority and the exercise of functions assigned to it by law.
Limitations and exclusions
It does not itself impose a rate or tax liability and does not replace the income-tax, VAT, excise, top-up-tax or personal-income-tax statutes and procedures.
04
Official source
Royal Decree 42/2020 · Ministry of Justice and Legal Affairs
September 13, 2026
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