The article examines tax policies during the pandemic using a canon taxation perspective. It looks at equity, certainty, convenience, and efficiency in tax laws. The study uses existing research to analyze the role of Omnibus Law in providing tax facilities to attract foreign investment. The findings show that adjusting corporate tax rates can promote equity. Reclassifying foreign and Indonesian taxpayers based on income source ensures tax certainty. Regional tax incentives help boost regional investment and consumer purchasing power. Lastly, tax holidays can stimulate industrial growth efficiently.