Article 27 confers judicial enforcement powers (similar to law enforcement) on specific employees of the Tax Authority. These positions are determined by a decision from the competent authority in agreement with the Chairman. These powers are granted for the explicit purpose of enforcing the Income Tax Law, its Executive Regulations, and related decisions. This status allows authorized tax officers to perform investigative duties, potentially seize evidence, or carry out other enforcement actions necessary to ensure compliance and prosecute tax-related violations under Omani law.