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July 17, 2026
Article 16 bis 2 provides a special mechanism for accessing bank information specifically to implement international tax agreements. Notwithstanding general banking laws or domestic procedures, the Tax Authority can direct information requests directly to licensed banks without routing through the Central Bank. Crucially, in these international contexts, the bank is prohibited from notifying its client about the request. This 'no-notification' rule ensures Oman's compliance with global transparency standards and prevents the tipping off of individuals subject to international tax inquiries or exchange of information protocols.
Article 16 bis 2
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