Article 16 creates an information-sharing bridge between government licensing bodies and the Tax Authority. Ministries and government authorities responsible for issuing professional licenses must provide the Tax Authority with semi-annual reports. These statements must detail all permanent licenses issued, renewed, cancelled, or expired during the six-month period. Additionally, temporary licenses must be reported at the time of issuance. The conditions for these notifications are further detailed in the Executive Regulations, ensuring the Tax Authority maintains an up-to-date database of all active professional practitioners in Oman.
Part 2 - General Provisions
Section 6 - Obligations of Ministries, Government Authorities and Other Parties
Article 16
[GTL Notes: Reporting by Licensing Authorities]
Ministries and Government authorities which are competent for issuing licenses to carry on the professional activities shall be required to notify the Authority every six months of statements of permanent licenses issued by them, their renewal, cancellation, or expiry, as well as of temporary license at the time of issue in accordance with the conditions specified in the Executive Regulation of this Law.
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