01
Document overview
Issues a 22-article regulation governing the Tax Grievance Committee's competence and work for income tax, excise tax and VAT. It covers registers, the 45-day filing period, three Arabic copies of the grievance, the Tax Authority response, technical review, hearings, reasoned decisions, notification, correction and recusal. The decision expressly repeals Ministerial Decision 52/2004 and conflicting provisions.
02
Scope and exclusions
Applies to
Applies to administrative grievances assigned by tax legislation to the Committee, including grievances against the Tax Authority Chairman's objection and administrative-penalty decisions and excise grievances filed by registered persons.
Limitations and exclusions
Does not replace the initial objection before the Tax Authority, judicial appeal or tax-specific rules. The Regulation governs procedure, not the Committee's personnel: membership is set by a separate organisational instrument, in the reviewed chain Minister of Finance Decision 143/2024, and may change.
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Article-level text
Chapter One · Definitions and General Provisions
For the purposes of this Regulation, words and expressions have the meanings assigned to them in the Income Tax Law, Excise Tax Law and Value Added Tax Law referred to above. Unless the context otherwise requires, the following terms have the meanings set out beside them: 1. Authority: the Tax Authority. 2. Chairman of the Authority: the Chairman of the Tax Authority. 3. Committee: the Tax Grievance Committee. 4. Chairman: the Chairman of the Committee. 5. Secretary: the Secretary of the Committee. 6. Grievant: the taxpayer, registrant, responsible person, responsible officer, or any person on whom an administrative penalty is imposed under the Income Tax Law, Excise Tax Law or Value Added Tax Law referred to above.
Chapter One · Definitions and General Provisions
The Committee has jurisdiction to: 1. Decide grievances against decisions of the Chairman of the Authority determining objections under the Income Tax Law and the Value Added Tax Law. 2. Decide grievances submitted by a registrant under the Excise Tax Law. 3. Decide grievances against decisions of the Chairman of the Authority imposing administrative penalties under the Income Tax Law, Excise Tax Law and Value Added Tax Law referred to above. 4. Exercise any other jurisdiction conferred by law.
Chapter One · Definitions and General Provisions
The Committee must maintain the following registers: 1. A grievance register in which each grievance is entered under a serial number by date of receipt and the year in which it was submitted, together with the grievant's particulars, a list of attachments to the grievance petition, and the amount of disputed tax for each year or tax period, as applicable, or part thereof. 2. A hearings register recording the dates of grievance hearings and a summary of the decisions made at each hearing. 3. A decisions register recording the operative part of Committee decisions, their dates and the dates on which interested persons were notified. 4. Any other registers required by the nature of the Committee's work, as determined by the Chairman. Entries in these registers are made by the Committee Secretariat.
Chapter Two · Conditions and Procedures for Grievances
Subject to Chapter Eleven of the Executive Regulation of the Excise Tax Law referred to above, the Committee exercises its jurisdiction in accordance with the rules and procedures set out in this Chapter.
Chapter Two · Conditions and Procedures for Grievances
A grievance must be made by a petition in three copies deposited by the grievant with the Committee Secretariat within 45 days from notification of, or actual knowledge of, the decision challenged, or from expiry of the period prescribed for deciding the objection without a decision having been issued. The petition must state the grievant's particulars, the subject and grounds of the grievance, and the relief sought. No new relief may be sought unless it was previously requested in the objection submitted to the Authority. The petition must be drawn up in Arabic, signed by the grievant or an authorised representative, and accompanied by certified copies of all papers and documents supporting the grievance.
Chapter Two · Conditions and Procedures for Grievances
The Committee Secretariat must open a separate file for each grievance bearing the same serial number as in the grievance register. The file must contain the original grievance petition and attachments, the Authority's response memorandum, the Committee technical expert's report, all related memoranda and correspondence, hearing minutes, decisions issued in the grievance and any other related documents.
Chapter Two · Conditions and Procedures for Grievances
Within seven days after a grievance is filed, the Committee Secretariat must deliver a copy of the petition and its attachments to the Authority. The Authority must prepare a response memorandum and deposit it with the Secretariat, together with any necessary papers and documents, within 30 days after receiving the petition. The grievant or an authorised representative may inspect the Authority's response and attachments, subject to preserving the confidentiality of the data and information they contain.
Chapter Two · Conditions and Procedures for Grievances
The Committee's technical expert examines the grievance and all its attachments and may obtain necessary information and documents from the grievant and the Authority. Within no more than seven days after receiving a grievance file complete with all required information and documents, the expert must prepare a report principally addressing: (a) whether the formal conditions prescribed by law for admission of the grievance are met; (b) a summary of the matter, including the grievant's requests and grounds and the Authority's response and supporting grounds; and (c) the expert's technical opinion on the grievance.
Chapter Two · Conditions and Procedures for Grievances
After the Committee's technical expert deposits the report, the Secretary submits a list of grievance files to the Chairman so that the earliest hearing may be fixed. Their order of receipt and registration must be observed unless necessity requires that some be postponed or expedited.
Chapter Two · Conditions and Procedures for Grievances
The Secretary must notify the grievant and the Authority of the time and place of the hearing at least seven days before it is held. Notification is made by email, any other electronic means or registered mail. If the grievant or the Authority's representative fails to attend, the Committee may decide the grievance on the documents submitted to it.
Chapter Two · Conditions and Procedures for Grievances
At least seven days before the scheduled hearing, the Secretary must send the Chairman and Committee members a schedule of the grievances together with copies of their files.
Chapter Two · Conditions and Procedures for Grievances
The Committee holds its hearings at the Authority's premises or at any other place determined by the Chairman.
Chapter Two · Conditions and Procedures for Grievances
The Committee must observe the fundamental rules and general principles of litigation procedure, particularly: 1. Conducting all proceedings in the presence of, or with due participation by, the grievant and the Authority. 2. Enabling each of the grievant and the Authority to inspect the papers and documents submitted by the other. 3. Considering all disputed matters between the grievant and the Authority, all defences raised, and the responses to them. 4. Serving notice on the grievant and the Authority in the manner prescribed by law. 5. Remaining within the relief sought in the grievance.
Chapter Two · Conditions and Procedures for Grievances
At a grievance hearing, the Authority is represented by its Chairman or the Chairman's delegate.
Chapter Two · Conditions and Procedures for Grievances
The grievant may attend the hearing personally, through an authorised person, or through an appointed lawyer, accountant or auditor legally licensed to practise accounting and auditing. Such persons may provide explanations or information relating to the requests and grounds stated in the grievance petition and submit documents connected with the grievance.
Chapter Two · Conditions and Procedures for Grievances
The Secretary and technical expert, or their respective substitutes, must attend the grievance hearing and deliberation.
Chapter Two · Conditions and Procedures for Grievances
Committee hearings are confidential. Its decisions must state reasons and are adopted by a majority of the members present. If votes are equal, the side supported by the person chairing the hearing prevails.
Chapter Two · Conditions and Procedures for Grievances
The Secretary must prepare minutes summarising each Committee hearing and the discussions held at it. The minutes must be signed by the chair of the hearing and the Secretary.
Chapter Two · Conditions and Procedures for Grievances
The Committee's technical expert prepares the draft decision on the grievance. The Chairman may refer the draft to any Committee member for review. The chair of the hearing and the Secretary must sign the decision no later than seven days after it is issued.
Chapter Two · Conditions and Procedures for Grievances
The Secretary must notify the grievant and the Authority of Committee decisions no later than seven days after they are signed. Notification is made by email, any other electronic means or registered mail, and a copy of the notification is kept in the grievance file.
Chapter Two · Conditions and Procedures for Grievances
On its own initiative or at the request of the grievant or the Authority, the Committee may correct material, clerical or arithmetical errors in the operative part of its decision. Either the grievant or the Authority may also ask the Committee to interpret any ambiguity in the operative part.
Chapter Two · Conditions and Procedures for Grievances
The Chairman or any Committee member must recuse themselves from a grievance if they have a connection with it that affects their impartiality, or if they or any relative up to the fourth degree has a direct or indirect interest connected with the grievant. The recusal is recorded in special minutes kept by the Secretary, with a copy placed in the grievance file. A decision issued in breach of this requirement is void.
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Official source
Tax Authority Decision 57/2021 · issued 29 March 2021 · OG 1386 (4 April 2021) · effective 5 April 2021 · repeals Ministerial Decision 52/2004 · Oman Tax Authority / Ministry of Justice and Legal Affairs
September 13, 2026