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June 26, 2026

The Council of Ministers decision no. 38 of 2019 assigning the administrative units forming the General Tax Authority and determining its competencies

Contents

Article 1 - Administrative Units Formation

Article 2 - Legal Affairs Department

Article 3 - Internal Audit Department

Article 4 - Tax Agreements and International Cooperation Department

Article 5 - Tax Policies Department

Article 6 - Income Tax Department

Article 7 - Consumption Tax Department

Article 8 - Tax Revenue Department

Article 9 - Taxpayers Services Department

Article 10 - Planning and Quality Department

Article 11 - Public Relations and Communication Department

Article 12 - Human Resources Department

Article 13 - Financial and Administrative Affairs Department

Article 14 - Information Systems Department

Article 15 - President Office Competencies

Article 16 - Implementation

The Council of Ministers,

After reviewing the Constitution,

The Emiri Resolution No. (29) of 1996 on the Council of Ministers Decisions submitted to the Emir for Ratification and Issuance,

The Emiri Resolution No. 77 of 2018 on the establishment of the General Tax Authority,

The proposal of the Minister of Finance,

The following has been decided:

Article 1 - Administrative Units Formation

The General Tax Authority is formed of the administrative units provided in the following organizational chart attached to this decision:

I: Administrative units affiliated to the GTA President:

  1. President Office.

  2. Legal Affairs Department.

  3. Internal Audit Department.

II: Administrative units affiliated to the GTA President Deputy for Tax Affairs:

  1. GTA President Deputy Office.

  2. Tax Agreements and Cooperation Department.

  3. Tax Policies Department.

  4. Income Tax Department.

  5. Consumption Tax Department.

  6. Tax Revenue Department.

  7. Taxpayer Services Department.

III: Administrative units affiliated to GTA President Deputy for Support Services:

  1. GTA President Deputy Office.

  2. Planning and Quality Department.

  3. Public Relations and Communication Department.

  4. Human Resources Department.

  5. Financial and Administrative Affairs Department.

  6. Information Systems Department.

Article 2 - Legal Affairs Department

The Legal Affairs Department is concerned with the following: