Part 2 - The Tax Administration
Chapter 1 - The Authority
Article 29
[GTL Notes: Permitted Disclosure of Confidential Information]
The documents, records, data, and information aforementioned in Article 28 of this Law shall not be disclosed except in the following cases:
The express consent of the person concerned with the disclosure.
Implementation of a decision issued by the committee.
Executing a decision or a judgment issued by a competent judicial authority.
Executing an advisory opinion, request, or decision issued by an official body authorised to do so by law.
Cases in which the laws of foreign countries stipulate for the deduction of the tax paid in Oman from the foreign tax, provided that disclosure is made to employees authorised to do so by law and to the extent necessary to implement the provisions of those laws.
Implementation of the Statistics and Information Law promulgated by Royal Decree 2019/55.