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July 17, 2026
Article 187 bis 1 grants the Chairman the power to impose administrative fines for violations of the Executive Regulation of the Law or other supporting executive decisions. These fines are capped at a maximum of OMR 3,000. This provision allows the Tax Authority to penalize procedural or regulatory breaches that may not rise to the level of statutory offenses or criminal acts, ensuring that all subsidiary rules and administrative requirements have an enforceable deterrent associated with them to maintain overall system integrity.
Article 187 bis 1
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