We, Haitham bin Tarik, the Sultan of Oman
after perusal of the Basic Statute of the State,
the Financial Law promulgated by Royal Decree 47/98,
the Income Tax Law promulgated by Royal Decree 28/2009,
the Excise Tax Law promulgated by Royal Decree 23/2019,
the Value Added Tax Law promulgated by Royal Decree 121/2020,
and the System of the Tax Authority and the Adoption of its Organisational Structure promulgated by Royal Decree 42/2020,
and in pursuance of public interest,
have decreed as follows