Article 16 bis 1 outlines the procedure for the Tax Authority to access domestic banking information for tax purposes. The Authority must channel its request through the Central Bank of Oman (CBO). Once received, the licensed bank must provide the requested taxpayer information directly to the Tax Authority within the specified deadline and immediately notify the client of the disclosure. Such requests require the formal approval of the Chairman of the Tax Authority and must be conducted without prejudice to statutory confidentiality provisions and international tax agreements.