The Committee is set up for the taxable person to contest the decision of the Chairman’s objection decision. It will consist of a Head, a Deputy Head, and 3 Members other than employees of the Authority by the chairman after the approval of the Cabinet of Ministers. The Chairman will appoint a secretary, one or more technical experts, and even reserve members in some cases for the Committee.

What is the role of the Committee in Oman?

• The decision on contestations submitted by the Taxable Person against the Chairman’s objection decision, 
• Maintain records of day to day operations of the Committee, 
• Hold meetings of the Committee, and
• Notification of the decisions to the concerned parties.

In all the above cases, the Committee must follow the appropriate process, including the principles of justice, bases of decisions, compliance with ways of notification, and the timings determined by law.

What is the requirement for the validity of the Committee’s meeting? 

The meeting shall be valid only when attended by Committee’s head or deputy-head (in the event of the head’s absence or the existence of a barrier for his attendance) and at least 2 of the members. The members of the Committee shall have the right to require an attendance allowance by the rules determined by the Chairman.

What is the decision and how it is made by the Committee in Oman?

The Committee issues the amendment or the confirmation of the Chairman’s decision within the limits of the contester’s requests and ensures that Tax collection is performed, if not previously collected. The meetings are confidential. 

The decisions shall be justified by the majority votes of the present members with veto power with the Head in event of equal votes. The Head and the secretary shall sign the decision within a maximum of 7 from the date of its issuance.