Article 187 bis 1 grants the Chairman the power to impose administrative fines for violations of the Executive Regulation of the Law or other supporting executive decisions. These fines are capped at a maximum of OMR 3,000. This provision allows the Tax Authority to penalize procedural or regulatory breaches that may not rise to the level of statutory offenses or criminal acts, ensuring that all subsidiary rules and administrative requirements have an enforceable deterrent associated with them to maintain overall system integrity.
Part 7 - Penalties and Punishments
Chapter 2 - Criminal Offences and Punishments
Article 187 bis 1
[GTL Notes: Administrative Fines - Violation of Executive Regulations]
The Chairman has the right to impose administrative fines on violating the provisions of the Executive Regulation of the law or other executive decisions; provided that the amount of fine shall not exceed (3,000) three thousand Omani Rials.
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