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Document overview
Formed the Tax Grievance Committee with five named persons. Decision 248/2021 later replaced the fifth member, and Minister of Finance Decision 143/2024 formed a new composition and repealed conflicting provisions. This record is therefore retained only for the organisational history chain.
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Scope and exclusions
Applies to
Records the committee's personnel at the time and its place in the chain Decision 113/2020 -> amendment 248/2021 -> new composition 143/2024.
Limitations and exclusions
It is not a generally applicable tax regulation, does not govern grievance procedure, time limits or admissibility, and does not establish current membership. Procedure is governed by Decision 57/2021; current personnel must be checked in later official instruments.
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Article-level text
Decision 113/2020 · Historical committee composition
The Tax Grievance Committee provided for in the Income Tax Law, Excise Tax Law and Value Added Tax Law referred to above shall be formed as follows: 1. His Excellency Dr Yahya bin Nasir Al Khasibi — Chair. 2. Counsellor Salih bin Ali bin Nasir Al Mahrouqi — Deputy Chair. 3. Mr Mohammed bin Said Al Abri — Member. 4. Dr Mustafa bin Juma Al Hashmi — Member. 5. Mr Ibrahim bin Said Al Aisri — Member.
Decision 113/2020 · Historical committee composition
Anything that contravenes this Decision or conflicts with its provisions is repealed.
Decision 113/2020 · Historical committee composition
This Decision shall be published in the Official Gazette and shall come into force on the day following its publication.
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Official source
Tax Authority Decision 113/2020 · issued 24 November 2020 · OG 1368 (29 November 2020) · effective 30 November 2020 · fifth member amended by Decision 248/2021 · superseded for current composition by Decision 143/2024 · Oman Tax Authority / Ministry of Justice and Legal Affairs
September 13, 2026