The Royal Government adopted the Sub-Decree on July 16, 2024, which established the Special Tax Audit Unit (STAU) inside the General Department of Taxation (GDT). The main goal of this sub-decree is to improve the effectiveness and prompt settlement of taxpayer concerns pertaining to tax audits by outlining the responsibilities, functions, and role of the special tax unit. The taxpayers' objections about the overlapping tax audits on the enterprises—even though some of them have the gold certificate of tax compliance—are addressed by this Sub-Decree and the revised SOP on tax audits. This Sub-Decree, seen in a larger context, is among the many business-friendly measures the Royal Government implemented to draw in further investors.

The salient points of this Sub-Decree are as follows:

1. The STAU's responsibilities include managing and carrying out tax audits. This include reviewing records, assessing risks, performing thorough audits on businesses under its control just once, creating yearly audit plans, notifying businesses of the rationale behind their selection for tax audits, and performing other pertinent duties as delegated by the General Department of Taxation.
2. Businesses under the STAU's purview: These could be companies that have been granted a gold certificate for tax compliance or other businesses that have been chosen by a committee set up by the Ministry of Finance and Economics.
3. Examine and settle tax audit issues: In coordination with other pertinent GDT units, the STAU may ask the Director General of the GDT to examine and settle any outstanding matters from earlier tax audits of businesses under its purview.