Oman Tax Officials Granted Judicial Authority by Ministerial Decision

August 17, 2025
The Ministry of Justice and Legal Affairs in Oman has announced Ministerial Decision No. 123/2025, officially granting a group of tax authority employees the status of judicial officers. The move is aimed at strengthening efforts to combat tax evasion and enhancing the efficiency of the national tax system.

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New Duties and Powers

Under this decision, selected tax officials are authorized to:

• Conduct financial inspections and audits.
• Verify taxpayers’ compliance with tax laws.
• Enforce and follow up on Income Tax, Value Added Tax (VAT), and Excise Tax regulations.

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Positions Included

The ministerial decision covers several roles, including:

• Deputy Director for Anti–Tax Evasion.
• Senior and junior tax analysts.
• Senior tax auditors and tax auditors.
• Senior tax inspectors and tax inspectors.

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Purpose of the Decision

The Ministry emphasized that the decision seeks to:

• Empower tax authority employees with legal enforcement capacity.
• Improve the efficiency of Oman’s tax system.
• Safeguard state revenues and reduce tax evasion.