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CHAPTER ONE The Secretariat General
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The Secretary General shall be responsible for the implementation of this Law, carrying out of the functions of the Secretariat General and for controlling and supervising all employees of the Secretariat General.
The Secretary General may delegate the Directors General or other employees to perform any of the functions assigned to him by this Law. |
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The Secretariat General shall exercise the jurisdictions assigned in the Law through its Directorates General, Departments, divisions, sections and offices in accordance with its approved organizational structure.
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The Secretariat General shall have the right to request from any person to whom an income has accrued as per the provisions of this Law, or where the income relates to any other person liable to tax, to submit statements including full details of such income, name and address of the person entitled to the income, and any other data or information relating to that income.
Response to the Secretariat General's request shall be made within the time specified in the notice addressed by the Secretariat General to that person. |
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The Secretariat General shall have the right to request from any person to submit any documents in his possession or any information, accounts, books of accounts or statements of assets and liability relating to tax liability of that person or any other person.
Response to the Secretariat General's request shall be made within the time specified in the notice addressed by the Secretariat General to that person. |
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The Secretariat General shall have the right to obtain copies of documents, information, accounts, records or statements and other information provided for in the foregoing Articles 21 and 22. |
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The Secretariat General shall have the right to request the attendance of the principal officer of any establishment, Omani company, permanent establishment or any other person, at the time and place specified in the notice addressed by the Secretariat General for this purpose, in order to discuss matters relating to the income resulting from carrying on business which may be chargeable to tax in Oman, or relating to tax dues. |
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The Secretariat General may not request the submission of any documents, information, accounts, books of accounts or statements of assets or liabilities relating to tax liability of any person for a tax year which precedes the tax year in which the notice is addressed by more than ten years. |
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The Secretariat General may request for the submission of any statements or information from any ministry, government units, public establishment or any other public juristic persons for the purposes of implementing this Law.
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Employees of the Secretariat General, the positions of whom are determined by a decision issued by the Minister of Justice in agreement with the Minister shall have the judicial enforcement for the purpose of implementing this Law, its executive regulations and decisions issued for its implementation. |
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Any employee who is, by reason of his position, authority or function, engaged in the implementation of this Law or in deciding on disputes relating thereto, shall observe professional confidentiality in respect of documents, deeds, statements, information concerning any establishment, Omani company, or permanent establishment as well as all the confidential instructions relating to the implementation of this Law |
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The following cases shall not be regarded as disclosure of professional secrets: |
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Approval for disclosure is expressly given by the concerned person. |
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Implementing a decision issued by the Committee. |
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Implementing a decision or a judgment issued by a Court. |
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Implementing a request or decision made by the legally competent official authorities for mandatory interpretation of the provisions of this Law. |
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Cases in which the foreign laws provide for deduction of the tax paid in Oman from the foreign tax, on condition that disclosure shall be made to legally permitted employees, and to the extent for the implementation of these laws. |
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The compliance of the Statistics Law. |
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