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Article 16 creates an information-sharing bridge between government licensing bodies and the Tax Authority. Ministries and government authorities responsible for issuing professional licenses must provide the Tax Authority with semi-annual reports. These statements must detail all permanent licenses issued, renewed, cancelled, or expired during the six-month period. Additionally, temporary licenses must be reported at the time of issuance. The conditions for these notifications are further detailed in the Executive Regulations, ensuring the Tax Authority maintains an up-to-date database of all active professional practitioners in Oman.
Article 16
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