SAI role in auditing SOE

This document is part of the source library for NRGI's 2017 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in oil, gas and mineral-rich countries. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org.

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SAI role in auditing SOEPDF
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Field	Value
Sector	Oil and Gas
Country	Oman
Year	2010
RGI Edition Year	2017
Topic	State-owned enterprises, Tax policy and revenue collection
Document Type	Policy Document
RGI Sub-component	Taxation
RGI Questions	1.2.6b: Is the national tax authority required to audit extractive companies?, 1.4.3a: Is the SOE required to publicly disclose annual reports containing information on its finances and operations?, 1.4.3b: Do rules require a periodic audit of the SOE's financial statements by an external body?, 1.4.3c: Is the SOE required to submit annual reports to the legislature on its commercial, non-commercial (i.e. regulatory) and non-operational activities (i.e. activities not related to resource extraction)?
Did this document contribute to RGI scoring?	Used for scoring
Are the RGI questions here tagged with law and/or practice	Law
Publisher	SAI Oman
Author	Abdulrahman Al Harthy
Source or API link	http://rgi.nrgi-assessment.org/api/public/documents/OMN-2016-HY
Maintainer	Natural Resource Governance Institute
Maintainer Email	Natural Resource Governance Institute