Article 173 provides a specific litigation benefit to the state. It stipulates that the Tax Authority is fully exempted from paying any court fees associated with tax suits and appeals. This exemption applies at all levels of the Omani judicial system. By removing the financial burden of court fees for the Authority, the Law ensures that the state can pursue tax enforcement and defend its assessments through the judicial system without incurring the standard administrative litigation costs that would otherwise apply to private litigants.