Taxes had been administered by the Department of Financial Affairs, Administrative Apparatus of the State when the first Income Tax Law in the Sultanate was issued in the year 1970.
With the promulgation of the Law of the Organization of the Administrative Apparatus of the State, by Royal Decree No. 26/75 which set the jurisdictions and the organizational structure of the Ministry of Finance, Taxes became part of the Department of Income and Investments. Following the re-organization of the Directorate General of Finance under the Royal Decree No. 40/80 which raised the level of affiliated Departments to Public Administrations, the Tax Department came under the General Administration of Income and Investments as a Department with two sections: one for Inspection and the other for Collection.
This organization continued even after the introduction of the Office of the Deputy Prime Minister for Economic and Financial Affairs in 1982, the adoption of the organizational structure of the Office, issued by Royal Decree No. 27/84 and the advent of the Ministry of Finance and Economy affiliated to the Office, promulgated by Royal Decree No. 64/85.
Year 1991 saw the appointment of the Secretary General for Taxation, as per by the Royal Decree No. 4/91, whereby the Secretariat General for Taxation became one organizational division of the Ministry of Finance and Economy, under the Office of the Deputy Prime Minister for Finance and Economic Affairs along with Financial and Economic Affairs.
In 1993, Taxation department was established and its three-department organizational structure was approved by Ministerial Decree No. 8/93. The three departments were: Department of Investigation and Assessment, Department of Survey and Administrative Affairs, and the Department of Collection
Following the establishment, determination of jurisdictions and approval of the organizational structure of the Ministry of Finance with the Ministerial formation in 1995 issued by Royal Decree No. 39/96, the organizational structure of the Taxation departments have been upgraded to Directorates General bearing the same names. Later on, with the promulgation of Royal Decree No. 20/2006, the DG of Survey and Administrative Affairs has been modified to be named: The Directorate General of Survey and Tax Agreements.