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.

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.

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.

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.