We, Haitham bin Tarik, Sultan of Oman,

After perusal of the Basic Statute of the State,
the System for the Collection of Taxes, Fees, and Other Amounts Due to Administrative Apparatus Units of the State promulgated by Royal Decree No. 32/94,
the Income Tax Law promulgated by Royal Decree No. 28/2009,
the Value Added Tax Law promulgated by Royal Decree No. 121/2020,
the Electronic Transactions Law promulgated by Royal Decree No. 39/2025,
Royal Decree No. 66/2019 Establishing the Tax Authority,
And Royal Decree No. 42/2020 Promulgating the System of the Tax Authority and Approving Its Organizational Structure,
And after presentation before the Council of Oman,
And in pursuance of public interest,

Have decreed as follows: