Article 16 bis 1

The Authority - when requesting taxpayer-related information from a licensed Bank - in accordance with the provisions of the referred to Banking Law - for the purpose of applying the provisions of this Law - shall forward the request to the Central Bank of Oman for transfer to the licensed bank. The licensed bank shall directly notify the Authority within the specified time limit with the taxpayer-related information and immediately informs its client thereof.

The request shall be issued upon approval from the Chairman or the one who undertakes his authorities or jurisdictions without prejudice to the provisions of Articles 28 and 29 of this law or any special provisions stipulated in international agreements concluded according to Article 120 thereof.