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Document overview
This historical instrument set rules and procedures for collecting taxes, fees and other amounts due to units of the state administrative apparatus. It was repealed by Royal Decree 77/2025 with effect from 15 September 2025.
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Scope and exclusions
Applies to
It applied to the specified public claims until the State Receivables Collection Law under Royal Decree 77/2025 entered into force.
Limitations and exclusions
It must not be used as a current enforcement basis after 14 September 2025. Current issues are governed by Law 77/2025 and transitional regulations and decisions only to the extent they do not conflict with that law.
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Official source
Royal Decree 32/1994 · repealed by Royal Decree 77/2025 with effect from 15 September 2025 · Oman Tax Authority
September 13, 2026
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