Vision Mission and Values


A progressive tax framework to facilitate a sustainable national development.


  • Endorse a culture of voluntary compliance.
  • Drive an efficient tax policy that serves all stakeholders.
  • Leverage innovation and technology to achieve operational excellence. 


Core Values

  • Integrity: Achieving transparency in financial disclosures and investing tax revenues in supporting service and development projects that improve society’s living standard
  • Partnership: Establishing a close cooperation with the different social and economic segments in order to build a solid relationship based on mutual trust
  • Excellence: Applying international best practices in taxation and supporting the state’s economic and social objectives, without compromising the living conditions of citizens and residents


Emiri decree No 77 of 2018 sets the mandates and functions of the General Tax Authority, as follows:

  1. Implementing the provisions of tax-related laws, regulations and decisions.
  2. Proposing draft legislative instruments and policies relating to taxation, and expressing views on them.
  3. Preparing studies, researches and reports on taxation and related statistics, in collaboration with the relevant authorities.
  4. Listing of taxpayers, receiving tax return forms and reviewing them.
  5. Assessment and collection of taxes and related financial sanctions, in accordance with applicable laws, regulations and decisions relating to taxes.
  6. Preparing draft agreements and memoranda of understanding relating to taxes, and stating their implications.
  7. Implementing the provisions of tax agreements to which the state is a party, in coordination with the relevant authorities, and assessing their consequences.
  8. Considering taxpayers objections to tax assessment decisions and informing them of decisions thereupon.
  9. Combatting tax crimes and taking all necessary measures in accordance with the law, in cooperation with the relevant authorities.
  10. Developing and providing all electronic tax services to make it easier for taxpayers.
  11. Promoting and deepening the tax culture, and enhancing voluntary compliance by taxpayers.
  12. Following systems and procedures that reduce administrative costs and facilitate tax compliance.
  13. Representing the state in international and regional tax-related conferences and events, in coordination with the relevant authorities.