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Royal Decree
No. 121/2020
FOR THE ISSUANCE OF VALUE ADDED TAX LAW

We, Sultan Haitham Bin Tariq, Sultan of Oman

After perusal of the Basic Statute of the State,
The Royal Decree No. 67/2003 on applying Common Customs Law for GCC States,
Following the presentation to the Oman Council
And in pursuance of the public interest,
Have decreed as follows:
Article (1)
The attached Value Added Tax Law shall be applied.
Article (2)
The Chairman of the Tax Authority's shall issue the Executive Regulations of the attached
Law within a period not exceeding six months from the date of its execution, and shall issue
the necessary decisions to execute its provisions.
Article (3)
Any provision contrary to the attached Law or its provisions shall be cancelled.
Article (4)
This Decree shall be published in the official gazette and shall be enforced after (180) days
from the date of the publication thereof.

Issued on 24 Safar1442 H
Corresponding to: 12 October 2020

Haitham Bin Tariq

Sultan of Oman
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VAT Law
Chapter One
Definitions & General Provisions
Article (1)
In implementing the provisions of this Law, the following words and expressions shall have
the meaning ascribed thereto hereunder, unless the context requires another meaning:
- Authority
Tax Authority
- The Chairman:
The Head of Tax Authority
- Directorate General of Customs:
Directorate General of Customs-Royal Oman Police
- Council:
GCC States Council.
- Common Customs Law:
Common Customs Law for GCC States
- Tax:
The Value Added Tax imposed according to the provisions of this Law on import and supply
of goods or services at every stage of production and distribution.
- Additional Tax:
A tax imposed at the rate of (1%) one percent of the unpaid tax value for each month of
delay or a part thereof starting from the end of the payment period specified until the date
of payment.
- Person:
A natural or legal person including the joint-venture company and the partnership
agreements that are concluded outside the Sultanate and do not take the form of a
company.
- Responsible Person:
Any person who is related to the taxable person in any relationship, and represents him/her
in carrying out his/her obligations imposed under the provisions of this Law.
- Taxable Person:
The person who carries out an economic activity in an independent capacity with the aim of
generating income, and has been registered with the Authority, or he/she is obligated to
register according to the provisions of this Law.
- Mandatory Registration Threshold:
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The minimum value of actual supplies, according to which the taxable person is obligated to
register for tax purposes.
- Voluntary Registration Threshold:
The minimum value of actual supplies, according to which the taxable person may apply to
register for tax purposes.
- Tax Return:
Data and information specified for tax purposes, which the taxable person submits
according to the form prepared for this purpose by the Authority.
- Tax Invoice:
Every written or electronic document issued and containing the details of the supply in
accordance with the provisions of this Law.
- Taxable Trader:
The taxable person in any state whose principal activity is to distribute oil, gas, water or
electricity.
- Related Persons:
Two or more persons where one person has the authority of supervision and directive
control over the other person, whereby he holds an administrative authority enabling him to
influence the work of the other person from financial, economic or regulatory point of view,
and this includes persons who are subject to a third personal authority that enables him to
control their business from a financial, economic or regulatory point of view.
- Tax Year:
(12) Twelve months beginning on the first of January and ending at the end of December of
every Gregorian year.
- Tax Period:
The period of time for which the net tax shall be calculated, and for which the tax return is
submitted, according to the provision of Article (71) of this Law.
- Activity:
Activity that is conducted regularly, on an ongoing basis and independently, and in particular
commercial, industrial, agricultural, professional, craftsman or service activities.
- Input Tax:
Tax incurred by the taxable person in relation to goods & services supplied to him or,
imported for the purposes of carrying out the economic activity.
- Output Tax:
Tax due that is levied on supplying goods and services.
- First Entry Checkpoint:
The first customs checkpoint for entry of goods to the territory of the GCC states from
outside in accordance with the provisions of the Common Customs Law.
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- Final Destination Port:

The customs check point for entry of goods into the state of final destination in the
territory of the GCC States in accordance with the Common Customs Law.
- Taxable Value:
The value on which the tax imposed is calculated in accordance with the provisions of this
Law.
- Supply:
Supplying goods or services for a consideration in accordance with the provisions of this
Law.
- Intra-GCC Supplies:
Supplies of goods or services made by a supplier who has a place of residence in the
Sultanate to a customer residing in one of the GCC States, or vice versa.
- Taxable Supplies:
Supplies on which the tax is imposed either at the standard rate or at the zero rate, and the
input tax related thereto shall be deducted in accordance with the provisions of this Law.
- Exempt Supplies:
Supplies upon which tax is not levied, and the related input tax shall not be deducted based
on the provisions of this Law.
- Deemed Supplies:
All that is deemed as a supply according to the cases stipulated in Articles (14) and (17) of
this Law.
- Consideration:
All that is collected or will be collected by the taxable supplier from the customer or from
others for supplying goods or services, including tax.
- Place of Busines:
The place where the business is legally incorporated or, the place where the actual
management is located, and where the main decisions are taken – in case it was different
from the place of establishment.
- Fixed Establishment:
The fixed location for the activity other than the place of business in which any foreign person
carries out the activity-wholly or partly-in the Sultanate, either directly or through its
representatives.
- Place of Residence:
The place where the place of business, fixed establishment is located, or the usual place of
residence for a natural person who does not have place of business or the fixed establishment
or in case the person has a place of residence in more than one state, the place of residence
shall be considered to be the place more closely related to the supply.

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- Goods:
All material assets including water and all kinds of energy, including electricity and gas.
- Supplier:
The person who supplies goods or services.
- Customer:
The person receiving goods or services.
- Reverse Calculation (Charge) Mechanism:
The mechanism by which the taxable customer is liable to pay the tax due on behalf of the
supplier, and is responsible for all obligations provided under this Law.
- Import:
Entry of goods from outside the GCC States into the Sultanate in accordance with the
provisions of the Common Customs Law.
- Export:
Exit of goods from the Sultanate to outside the GCC States in accordance with the
provisions of the Common Customs Law.
- The Committee:
The Tax Appeals Committee stipulated in Article (92) of this Law.
- Regulation:
The executive regulations of this Law.
Article (2)
The responsible person shall be determined as follows:
1- In regards to a sole proprietorship:
The owner or responsible manager, and in the event of imposing judicial
receivership, or declaring bankruptcy, the judicial receiver or the bankruptcy
manager, as the case may be, is the responsible person.
2- In regards to an Omani company:
A- One Person Company: The owner or the responsible manager.
B- partnership or Limited Partnership: The partner in the company or its manager.
C- Joint Venture Company: The manager appointed by the partners to take charge
of the management of the company, whether he/she is a partner or a third party.
D- Joint Stock Company: The chairman of the Board of Directors or the director
authorized by the Board of Directors.
E- Limited Liability Company: The company's manager, or the person responsible
for management.
In the event of imposing judicial receivership, or declaring bankruptcy, the judicial receiver
or the bankruptcy manager, as the case may be, is the responsible person.
3- In regards to a Fixed Establishment:
A- The owner or manager
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B- The agent of the owner of the Fixed Establishment in the event that its activity in
the Sultanate is practiced through an agent.
C- The judicial receiver, manager of the bankruptcy, or the liquidator in the event of
imposing judicial receivership, declaring bankruptcy or liquidation.
4- In regards to any person who does not have a place of residence in the Sultanate:
Any person who has a place of residence in the Sultanate appointed by that person.
The Chairman may, by a decision, state the qualifications that shall be met by the
Responsible Person.
Article (3)
Subject to the provisions of Article (2) of this Law, the Taxable Person shall appoint the
Responsible Person and notify the Authority accordingly as per the procedures specified
by the Regulation.
In case the Taxable Person does not appoint the Responsible Person, the Chairman shall
have the right to appoint a person related to the Taxable Person's activity to be the
Responsible Person, provided that he/she shall be notified.
Article (4)
The Responsible Person may not stay outside the Sultanate for a period of more than (90)
ninety days during the tax year except after notifying the Authority of the same and
obtaining the Authority’s approval to appoint another responsible person to take his/her
place throughout his/her absence.
Article (5)
The units of the State Administrative Organization and other public legal persons shall
provide the Authority with data and information related to the implementation of the
provisions of this Law whenever requested to do so.
Article (6)
Under the application of the provisions of this Law, the Competent Court Secretariat
shall, upon the Authority's request, provide it with copies of the following:
1- Record of seized movables and the dates set for sale, after the Execution Judge issued
the order for the sale.
2- Declarations by person in custody, after submitting their declaration.
3- Notices issued for attachment of the property after its registration with the competent
Real Estate Registry Secretariat after registering the notices.
Article (7)
Every person who proceeds with the sale procedures by way of public auction of movables
or real estate belonging to the Taxable Person shall notify the Authority of the date set
for the sale at least (10) ten days before the date of its conclusion.

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Article (8)
The Authority shall, in the event of a request for information related to the Taxable
Person from a licensed bank in accordance with the provisions of the Banking Law, for
the purpose of implementing the provisions of this law, send the request to the Central
Bank of Oman for referral to the licensed bank, and this bank shall notify the Authority
directly within the period it specifies with the information related to the Taxable Person,
and notify its taxable customer of the same.
Article (9)
The information and data of the Taxable Person are completely confidential, and may not
be disclosed except in the cases legally authorized, or with the written consent of the
Taxable Person, or in implementation of a judgment or a decision issued by the court, or
the implementation of the Committee’s decision.
Article (10)
The Taxable Person shall submit the tax returns, financial statements, records, documents,
etc. to the Authority electronically, and they may-exceptionally-be delivered by hand or
by registered mail, in the cases specified by the Regulation.
Article (11)
Notifying the Taxable Person or any other person of the notifications and decisions issued
by the Authority shall be electronically, and they may-exceptionally-be notified by hand or
by registered mail, in the cases specified by the Regulation.

Chapter Two
Imposing Tax
Article (12)
The Tax is imposed on the following transactions:
1- Supplying goods or services by the Taxable Person in the Sultanate, including deemed
supply.
2- The taxable customer receives goods or services from a supplier who does not have
a place of residence in Oman and is not subject to tax in the Sultanate, in cases where
the Reverse Calculation (Charge) Mechanism applied.
3- Importing goods.
Article (13)
Under the application of the provisions of this Law, supply of goods shall mean transferring
the ownership of such goods or the right to dispose them as an owner, and includes, in
particular the following:
1- Assignment of the right of ownership of the goods by virtue of an agreement providing
for the transfer of ownership of such goods or, the possibility to transfer it at a date
subsequent to the date of such agreement (but) not later than the date of full
settlement of the consideration.
2- Granting of rights in rem resulting from the ownership.

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3- Transferring ownership of goods for a consideration in a compulsory manner by means

of a decision issued by the Public Authorities or by means of any applicable law.

Article (14)
Under the application of the provisions of this Law, the following shall be deemed to be the
supply of goods:
1- Disposal of goods for other than economic activity purposes, whether for a
consideration or without consideration.
2- Changing the use of goods in order to carry out non-taxable supplies.
3- retaining goods after ceasing of economic activity.
4- Supply of goods without consideration unless supply is taking place in the context of
business such as gifts or free samples.
In all cases, to consider it a supply of goods, it is required that the Taxable Person shall
deduct the Input Tax related to those goods.
Article (15)
The transfer of goods which are part of the assets of the taxable person, for the purpose of
taxable activity from any GCC State to the Sultanate, or vice versa is considered as supply
of goods, except for the following:
A- Transferring the goods on a temporary basis within the conditions of temporary
import stipulated under the Common Customs Law.
B- When the transfer of goods shall be part of another taxable supply in the Sultanate
or in the State to which the goods were transferred.
Article (16)
Under the application of the provisions of this Law, the supply of services means any supply
that is not considered a supply of goods, and includes, in particular granting, allocation, and
assignment of any rights, including refraining from carrying out any activity.
Article (17)
Under the application of the provisions of this Law, the following shall be deemed to be
considered as supply of services:
1- The taxable person uses goods which constitute-part of his assets-without
consideration for other than economic activity purposes.
2- Supplying services without consideration.
In all cases, for being considered as a supply of services, the Taxable Person deducts the
Input Tax related to those services.
Article (18)
Supplies of goods or services shall not be subject to tax in the following cases, in accordance
with the terms and conditions specified by the Regulation:
1- Supply by any person in the tax group to member of the same group, except for
deemed supply.

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2- Supply that takes place between the insurer and the insured within the framework of
settlement of insurance claims under an insurance contract which is subject to tax in
accordance with the provisions of this Law.
3- The Taxable Person supplies goods or services that are part of the transfer-wholly
or partly-of his/her activity to another taxable person.
Article (19)
The supply of goods or services by an agent working in the name of the principal and on his
behalf is considered as a supply from the principal, except for the supply of goods or
services from the agent to the principal within the usual scope of the agent's activity. The
supply of goods or services by an agent acting in his name and on behalf of the principal is
considered as a supply from the agent.
Article (20)
When the Taxable Person receives goods or services from a supplier who has a residence in
any of the GCC States, he/she shall be deemed to be a person who supplies these goods or
services to himself/herself, and this supply shall be subject to tax according to the Reverse
Calculation (Charge) Mechanism.
In case that the Taxable Person receives services from a supplier who does not have a
residence in any of the GCC States, then he/she shall be deemed to have supplied these
services to himself/herself, and this supply shall be subject to tax according to the Reverse
Calculation (Charge) Mechanism.

Chapter Three
Tax Due
Article (21)
The place of supply of goods is in the Sultanate, in the following two cases:
1- If the goods have been placed at the disposal of the customer in the Sultanate, in
relation to supply without transportation or dispatch.
2- If the goods were present in the Sultanate when the process of transporting or
dispatching them started by the supplier or for the account of the customer, in relation
to the supply with transport or dispatch.
Determining the place of supply of intra GCC supply of goods between the Sultanate and one
of the GCC countries, or vice versa, shall be in accordance with the rules specified by the
Regulations.
Article (22)
As an exception to the provision of Article (21) of this Law, the place of supply of oil, gas and
water supplied through pipelines and supply of electricity shall be as follows:
1- If the supply is from a taxable person having a residence in one of the GCC States to
a taxable trader having a residence in the Sultanate or vice versa, then the place of
supply shall be the place of residence of the taxable trader.
2- If the supply is to a person other than a taxable trader, then the place of supply shall
be the place of actual consumption.
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Article (23)
The place of supply of services is in the Sultanate if the taxable supplier has a residence there,
provided that the customer is neither taxable or registered in one of the GCC States,
otherwise the place of supply is the customer's place of residence.
Article (24)
As an exception to the provision of Article (23) of this Law, the place of supply of the following
services shall be as per the following:
1- Services of transporting goods, passengers, and related services is the place of
commencement of the transport process.
2- Services related to real estates is the place where the property is located.
3- Services of leasing means of transport by a taxable supplier to a non-taxable customer
is the place where the means of transport is placed at the customer's disposal.
4- Services of wired and wireless telecommunication service and services provided
electronically is the place of their actual use or benefit from them.
5- Services of restaurants & hotel, food & beverages catering supplies, and cultural,
artistic, sports, educational & entertainment services as well as services related to the
transported goods supplied to a non-taxable customer is the place of their actual
performance.
Article (25)
The place of import of goods is in the Sultanate in the following two cases:
1- If the Sultanate is the First Entry Checkpoint for imported goods.
2- If goods are placed under custom duty suspension, the Sultanate will be the place of
import if imported goods are released from custom duty suspension in the Sultanate
based on the provisions of the Common Customs Law.
Article (26)
The tax shall fall due against supply of goods or services on any of the following dates,
whichever is earlier, as stated by the Regulation:
1- Supply date
2- Date of issuance of the tax invoice.
3- Date of receiving the consideration-in part or in full-within the limits of the amount
received.
Article (27)
The tax shall be due against the supplies resulting in the issuance of invoices or payment of
consideration in succession on the date of payment specified in the invoice or the date of
payment, whichever is earlier, and it shall be due at least once every (12) consecutive months.
Article (28)
The Regulation shall determine tax due dates on the supply of prepaid telecom cards, purchase
vouchers or other similar supplies.

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Article (29)
The tax shall fall due upon import on any of the following dates as the case may be:
1- Date of importing the goods.
2- The date on which the goods entered the First Entry Checkpoint according to the
provisions of the Common Customs Law.
3- Date of releasing the imported goods upon the end of the suspension status of tax
payment, in case they were subject to any customs tax suspension position in
accordance with the provisions of the Common Customs Law.
Article (30)
The tax shall fall due when any person issues an invoice in which the tax amount is written
on the date of issuing this invoice.
Chapter Four
Taxable value
Article (31)
The taxable value is determined by the consideration given without tax. The value includes all
the expenditures that the taxable supplier imposes on the customer, any fees or taxes due as
a result of the supply, with the exception of discounts, subsidies, grants, or the amounts
specified in the regulations.
Article (32)
The taxable value of the supply of goods or services between related persons is determined
on the basis of the market value, in the event that the value of the supply is less than the
market value, as specified by the regulation
Article (33)
The taxable value of deemed supply is determined according to the purchase value or cost. In
the event that it is not possible to determine the purchase value or the cost, the determination
of the taxable value shall be according to the market value, as specified by the regulations.
Article (34)
The taxable value of imported goods is determined at the specified customs value in
accordance with the Common Customs Law, plus any other taxes or fees that are due on the
import of goods.
Article (35)
The taxable value of goods temporarily exported outside the GCC countries to complete
their manufacture or repair upon re-import is determined by the value of the increase that
occurred in accordance with the provisions stipulated for In the Common Customs Law.

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Chapter Five
Calculation of tax
Article (36)
Subject to the provisions of Articles (51, 52, and 53) of this law, the tax is levied on the import
and supply of goods or services at the rate of (5) five percent of the taxable value.
Article (37)
The taxpayer is obligated to display the prices of goods and services including the tax.
Article (38)
The tax due and payable by any taxable person for any tax period is calculated according to
the total value of the output tax payable in respect of all the taxable supplies made in that tax
period, minus the total value of the input tax allowed to be deducted during that period.
The taxable person shall have the right to recover refund of tax if the total value of the output
tax is less than the total value of the input tax during that period, or to carry forward it and
deduct it from any tax due for any subsequent tax period.
Article (39)
The tax is computed in relation to the sale of used goods within the framework of the ordinary
activity of the taxable person in accordance with the profit margin mechanism as specified by
the regulations.
Article (40)
The taxable person has the right to amend the value of the tax due in the following cases, in
accordance with the conditions and controls specified by the regulations.
1. Partial or total cancellation or rejection of the supply.
2. Reducing the value of the supply.
3. Partial or total inability to collect the consideration.
4. Any other cases specified in the regulation.
Article (41)
A taxable person is entitled to deduct input tax for any tax period, on the purchase of taxable
supplies or on goods that he imported during that period, or when he is obligated to pay the
tax as the recipient according to the reverse calculation (charge) mechanism.
Article (42)
In the event that the taxable person makes both taxable and exempt supplies or if the taxable
supplies or imported goods are to be used in part for purposes other than the taxable activity,
Input tax is deducted in accordance with the conditions and procedures specified by the
regulation.

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Article (43)
Input Tax may not be deducted for goods that are prohibited from importing, supplying or
exporting in accordance with the legislation in force.
Article (44)
The taxable person may request to postpone input tax deduction for any tax period to a
subsequent tax period. His right to claim the deduction is forfeited after the expiration of a
period of (3) three years from the end of the tax period during which the right of deduction
was created.
Article (45)
The taxable person is obligated to amend the input tax that was previously deducted upon
receiving the goods or services supplied to him in the following cases, in accordance with the
conditions and procedures specified in the regulations.

1. Partial or total cancellation or rejection of the supply.

2. Reducing the value of the supply.
3. Partial or total inability to pay the consideration.
4. Changing the use of capital assets.
The person subject to the tax is not obligated to adjust the input tax in cases of proven
damage, lost or stolen goods, or if the goods are used as commercial samples, or gifts.
Article (46)
A taxable person is entitled to deduct the input tax that he previously incurred on purchase
of taxable supplies, or on the goods he imported during the period preceding the registration
date, according to the terms and conditions specified by the regulation.

Chapter Six
Exempt and Zero-rated supplies
Article (47)
The following supplies are exempt from tax, in accordance with the conditions and controls
set forth by the Regulations:
1. Financial Services.
2. Health care services and associated goods and services.
3. Education services and associated goods and services.
4. Undeveloped land (empty land).
5. Resale of residential real estate.
6. Local passenger transport.
7. Renting real estate for residential purposes.
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Article (48)
The following imported goods are exempt from tax:
1. Imported goods in cases where the supply of these goods is exempt from tax or
subject to tax at zero rate in the state of final destination.
2. Imported goods for diplomatic and consular bodies and international organizations,
and for heads and members of the diplomatic and consular bodies accredited to the
Sultanate, on the condition of reciprocity.
3. Goods imported for the armed forces and security forces in all their sectors, such as
ammunition, weapons, military equipment and means of transport and parts thereof.
4. Personal luggage and used household items brought by citizens residing abroad, and
foreigners coming to reside in the country for the first time.
5. Requirements for non-profit charities.
6. Returned goods.

The exemption shall be in accordance with the conditions and controls stipulated in
the Common Customs Law.
Article (49)
Personal luggage and gifts that come with travelers coming to the Sultanate, and the
requirements of people with special needs, shall be exempt from tax, in accordance with the
rules and conditions specified by the regulations.
Article (50)
The payment of the tax on imported goods shall be suspended in any of the cases in which
the customs tax is suspended on these goods in accordance with the provisions of the
Common Customs Law.
Article (51)
The following supplies are subject to tax at zero rate, within the limits, terms and conditions
determined by the regulation:
1. Supply of food commodities specified by a decision of the Chairman.
2. Supply of medicines and medical equipment in accordance with the controls that are
issued by a decision of the Chairman, and after coordination with the competent
authorities.
3. Supply of investment gold, silver and platinum.
4. Supplies of international transport or intra GCC transport of goods or passengers,
and the supply of associated services.
5. The supply of marine, air and land transport means designed for the transport of goods
and passengers for commercial purposes, and the supply of goods and services related
to such means of transport.
6. Supply of rescue and aid aircraft and vessels.
7. Supply of crude oil and its oil derivatives, and natural gas.

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Article (52)
Supplies made outside the GCC countries in accordance with the conditions specified by the
regulations shall be subject to tax at zero rate, in the following cases:
1. The export of goods.
2. The supply of goods or services to one of the conditions suspending the customs tax
stipulated in the Common Customs Law.
3. Re-exporting the goods that were temporarily entered into the Sultanate for the
purpose of repairing, restoring, transforming or processing them, and the services
added thereto.
4. The supply of services by a taxable supplier having place of residence in the Sultanate
for the benefit of a customer who does not have a place of residence in the GCC
countries, provided that the customer benefits from these services outside the GCC
countries, with the exception of the services stipulated in Article (24) of this Law.
Article (53)
Supplies of goods or services that are exempt from tax within the Sultanate, and which are
exported outside the GCC countries, are treated as taxable supplies subject to zero rate.
Article (54)
Supplies of goods or services from or to special economic zones, or within them, shall be
treated with the same treatment prescribed for conditions suspending customs tax in
accordance with the provisions of this law, as specified by the regulation.

Chapter Seven
Registration
Article (55)
Every person practicing economic activity, and who has a place of residence in the Sultanate,
must register with the Authority, in either of the following two cases:
1. If the total value of supplies, made by him at the end of any month in addition to the
eleven months immediately preceding it, exceeds the mandatory registration
threshold.
2. If the total value of supplies, supposed to be made by him at the end of any month in
addition to the eleven months immediately following it, exceeds the mandatory
registration threshold.

The determination and amendment of the mandatory registration threshold shall be

by a decision issued by the Chairman after the approval of the Council of Ministers.

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Article (56)
The value of supplies for the purposes of implementing the provisions of this chapter includes
the following:
1. The value of taxable supplies, excluding supplies of capital assets.
2. The value of goods and services supplied to the taxable person and which are subject
to the reverse calculation (charge) mechanism.
3. The value of intra-GCC supplies of goods and services.
Article (57)
Every person without a place of residence in the Sultanate must register with the Authority
as of the date on which he is obligated to pay the tax in accordance with the provisions of
this law.
He may appoint a tax representative, after obtaining the approval of the Authority, and the
tax representative may represent the person in everything related to his obligations and tax
rights, and the regulation specifies the conditions and procedures for the appointment of the
tax representative.
Article (58)
Two or more persons may register with the Authority as a Tax Group, according to the
conditions specified by the Regulations.
The tax group, for the purposes of implementing the provisions of this law, is treated as a
person subject to the tax independent of the members of the group and all the members in
the tax group will be jointly liable for the tax group’s obligations that arise during their
membership.
Article (59)
The Authority shall register any person who is required to register by applying the provisions
of Articles (55) and (57) of this law in the event that he fails to register within the date
specified in the law.
The Authority shall also register related persons who practice similar or related activities in
the event that the total value of their annual supplies exceeds the mandatory registration
threshold, in accordance with the conditions and controls specified by the regulation
Article (60)
The person who is required to register and makes zero rated taxable supplies in accordance
with the provisions of this law, has the right to apply to the Authority to request an exemption
from registration, in accordance with the conditions and procedures that is determined by
the regulation.
Article (61)
Any person who has a place of residence in the Sultanate, who makes taxable supplies, and is
not obligated to register in accordance with the provisions of Article (55) of this Law, may
apply for voluntary registration, in any of the following two cases:
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1. If the total value of the supplies made by him or the expenses that he incurred at the
end of any month, in addition to the eleven months immediately preceding it, exceeds
the voluntary registration limit.
2. If the total value of supplies that he is expected to achieve or the expenses that he is
expected to incur at the end of any month in addition to the next eleven months,
exceed the voluntary registration limit.
The determination and amendment of the voluntary registration threshold shall be by
a decision of the Chairman after approval of the Council of Ministers.
Article (62)
The registration application shall be submitted to the Authority, according to the form
prepared for this purpose.
The Authority shall maintain record of all registration application and its data after reviewing
and verifying their validity, and the taxpayer receives a certificate of registration, as specified
by the regulations.
Article (63)
The Authority has the right to reject the registration application submitted to it in the absence
of the registration conditions, provided that it is obligated to notify the taxpayer of the
decision to refuse his registration, and the reasons thereof.
Article (64)
The taxable person is obliged to mention the tax identification number issued to him with the
registration certificate on all correspondence, invoices or documents issued by him, and the
declarations and notifications required to be submitted to the Authority in accordance with
the provisions of this is the law.
Article (65)
The taxable person shall notify the Authority in writing of any changes that occur to the data
previously submitted with the registration application, within thirty (30) days of the changes.
The Authority shall issue a registration certificate containing the new data.
Article (66)
The taxable person must submit a request to the Authority to cancel its registration, in
accordance with the conditions and procedures specified by the regulations in any of the
following cases:
1. If he stops practicing the activity.
2. If he stops making Taxable Supplies.
3. If the value of his supplies falls below the voluntary registration limit.
4. Any other cases specified by the regulation.
The registered person may request the cancellation of his registration if the value of his
supplies falls below the mandatory registration threshold and exceeds the voluntary
registration threshold. The Authority may reject the application to cancel the registration if
the conditions for the aforementioned cancellation are not met, provided that the Authority
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is obligated to notify the taxable person of the decision to reject the cancellation of registered
person’s registration, and the reasons thereof.

Chapter Eight

Invoices, Records and Returns

Article (67)
A taxable person must issue a tax invoice when he supplies goods or services, including
deemed supply, or upon receiving the consideration, totally or partially before the date of
supply.
The taxable person may delegate others to issue the tax invoice on his behalf, provided that
he obtains the approval of the Authority. The regulation specifies the conditions and rules for
issuing a tax invoice, its types, the equivalent and its amendment, the data it must contain, and
the cases excluded from the issuance of the tax invoice.
Article (68)
The tax invoice is issued in Omani riyals, or in any other currency, and in the event that it is
issued in a foreign currency, the value of the tax must be calculated in Omani riyals, according
to the average price of buying and selling in the currency decided by the Central Bank of
Oman on the date in which the tax is due.
Article (69)
The taxable person shall keep regular accounting records and books which includes
transactions related to the import or export of goods and supplies of goods and services.
The regulation specifies the records and books that the taxpayer is obligated to keep, the
rules and procedures related to them, the data that must be entered in them, and the
documents that must be kept.
It is not permissible for the taxable person to keep any accounting records or books in a
foreign currency except after obtaining written approval from the Authority.
Article (70)
The taxable person must keep tax invoices, accounting records, customs books and
documents related to the import and export of goods, and any other documents related to
the application of the provisions of this law, according to safe and reliable means, for a period
of (10) ten years following the end of the tax year during which the tax return was submitted.
The time referred to in the previous paragraph extends to (15) fifteen years for tax invoices,
accounting records, books and customs documents related to real estate.

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Article (71)
The first tax period for any taxable person starts from the date of registration, and subsequent
tax period starts from the day following the end of the finished tax period. The regulation
specifies the tax period for which the taxable person is obligated to submit the tax return,
provided that it is not less than one month.
Article (72)
The taxable person must submit to the Authority a tax return within (30) thirty days following
the expiration of the tax period, on the form prepared for this purpose, provided that this
declaration includes in particular:
1. The value of taxable and exempt supplies.
2. The value of imported goods.
3. The value of the output tax during the reported tax period, and the value of the input
tax claimed to be deducted.
4. The value of the tax due during the declared tax period.
If the return is not submitted on the date stipulated in the previous paragraph, the Authority
shall have the right to estimate the tax for the tax period, and the taxable person shall be
notified of assessment with the basis thereof as indicated in the regulation.
In all cases, the tax may not be assessed after the expiration of (5) five years from the date of
end of the tax period for which the tax return should be filed. The deadline extends to (10)
ten years in the event of failure to register within the dates specified in the law.
Article (73)
The taxable person shall submit an amended tax return if it becomes evident to him that the
tax return submitted by him contains an error or omission, provided that the amended return
is submitted within the thirty (30) days following the date of discovering the error or omission.
The amended return, which is submitted on the date stipulated in the previous paragraph, is
considered the original tax return. It is not permissible to amend the tax return after the
expiration of (3) three years starting from the date of its submission.
In all cases, the taxable person is not allowed to revise the tax return if the authority has
initiated a tax audit inspection in regards to the same.
Article (74)
The Authority must amend the tax return submitted by the taxable person if it becomes
evident to him that it contains an error, omission, or insufficiency, provided that the taxable
person is notified of the amendment and the basis on which the Authority relied thereto, as
indicated in the regulation.
It is not permissible to amend the tax return after the expiration of (3) three years from the
date of its submission. The deadline extends to (5) five years in cases of proven fraud or
fraudulent means.

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Chapter Nine
Tax control and inspection
Article (75)
The Regulations shall specify the necessary control rules and inspection system over the
accounting records, books, documents, computer systems, and other things that the taxpayer
uses in practicing the activity related to taxable transactions in accordance with the provisions
of this law.
Article (76)
The Authority has the right to request the presence of the responsible person at the time
and place specified in the notification he gives for this purpose, for discussion in relation to
taxable transactions in accordance with the provisions of this law, or in relation to the tax
due.
Article (77)
The Authority’s employees who are authorized by a decision issued by the competent
authority in agreement with the Chairman shall be empowered with judicial authority
regarding the implementation of the provisions of this law and the regulations and decisions
implementing it.
Article (78)
The Authority shall have the right to compel the Taxable Person or any person to submit any
documents or data, accounting records, books, tax invoices, or other things under his control,
and related to the tax obligation of the Taxable Person
Article (79)
The authority employees having the investigation capacity shall have the right to access the
premises of the taxable person where he practices the activity, and to review the accounting
records and registers, as well as the financial statements, documents, data, instruments and
others related to applying the provisions of this law and to obtain copies thereof.

It shall be impermissible for the taxable person to prevent or to attempt to prevent any of
the authority employees from accomplishing the tasks and powers ascribed to them,
according to the provisions of this law. It shall be impermissible for the taxable person to
refuse to provide any data, information, documents, instruments or otherwise whenever the
authority ordered him to do that.

Article (80)
The authority shall have the right to take the required procedures, if it was proven to it that
any person is adopting deception methods or using fraudulent means, or that the main
objective of any transaction made, or any activity practiced – whether from the date of issuing
this law or from the date of applying it – was for avoiding taxability – wholly or partially to
the tax due for any tax period, as indicated in the regulation.
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Chapter Ten

Collecting & Refunding Tax

Article (81)

The following shall commit to pay tax to the authority:

1- The Taxpayer on supplying goods or services.
2- The taxable customer on receiving goods or services supplied to him by a person with
no place of residence in the Sultanate, in the cases where reverse calculation (charging)
mechanism is applied.
3- The importer on importing goods, according to the provisions of the Common
Custom Law provisions.
4- The person recording the tax amount on the invoice issued by him.

Article (82)

The tax due according to the tax return shall be payable to the authority on the date appointed
for submitting the tax return.

The tax due taken from the assessment or amendment conducted by the authority shall be
payable on the date appointed in the notice sent by it, provided that the time limit for such
payment shall not exceed (30) Thirty Days from the notice date.

In case of not paying the tax on the deadline appointed, the additional tax shall be charged,
and the Chairman shall be entitled to exempt full value of the additional tax or a part thereof,
according to the rules set by the regulation.

Article (83)

It shall be impermissible for the taxpayer to agree on shifting the tax burden to others, any
agreement stipulating that shall be deemed invalid.

Article (84)

The Director General of Customs shall collect the tax on the imported goods by applying the
prescribed tax rate and the taxable value, as well as depositing the tax collected in a special
account opened for this purpose according to the rules determined by the regulation.

Each importer, in case of paying the tax due on the imported goods in the first entry point in
any country of the GCC council shall submit to the Authorities the documents proving tax
payment in the first entry port, otherwise tax shall be charged on him.

Article (85)

The importer, in case of suspending tax payment under the provision of Article (50) of this
law, shall commit to submit to the Director General of Customs the guarantee set by the
regulation, equals the value of the due tax, on the condition that this guarantee shall be valid
throughout the period in which the tax payment is suspended.

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Article (86)

The Taxpayer shall be permissible to request the postponement of paying the tax due on
importing till the date of submitting the tax declaration for the tax period during which
importing was executed, according to conditions and procedures determined by the
regulation.

Article (87)

The tax shall be refunded according to the conditions and procedures determined by the
regulation, in the following cases:
1- The tax paid by the taxable person in excess of the due tax.
2- The tax paid by foreign governments, diplomatic consular, military authorities and
missions, and international organizations, heads and members of both diplomatic and
consular corps approved in the Sultanate, based on the principle of reciprocity.
3- The tax paid by any person having no place of residence in the Sultanate or in any
country of the GCC Council, and is not taxable.
4- The tax paid by any person having a place of residence in any country of the GCC
Council, and is taxable therein, and having no place of residence in the Sultanate and
is not taxable therein.
5- The tax paid by the tourists visiting the Sultanate on the goods purchased by them
which they carry with them in their personal luggage on their departure outside the
GCC Council countries.
6- Any other cases thereby a decision is issued by the Chairman for determining it.

Chapter Eleven

Tax Dispute
Article (88)

The taxpayer shall have the right to object before the Chairman against a tax assessment or
amendment of the tax return by the authority, or to registration decision, or refusing or
revoking the registration, within (45) Forty-Five Days from the date of notifying him of the
assessment, amendment or the decision as mentioned in the regulation.

Tax assessment, tax return amendment, registration decision, the refusal or revocation of
registration thereof shall be deemed final, unless the objection is submitted within the deadline
referred to.

Submitting the objection shall not prevent tax collection, unless it is decided to postpone it
according to the provision of Article (90) of this law.

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Article (89)

The authority shall undertake reconsidering tax assessment, tax return amendment, or
registration decision, or the refusal or revocation thereof which is objected to, if the objection
is accepted, within (5) Five Months maximum from the date of submitting the objection, and
it may be extended for another period not exceeding (3) Three Months, provided that the
objecting party is notified.

The Chairman shall issue its decision regarding the objection submitted by supporting the
assessment, amendment or reducing it, or supporting the decision or the revocation thereof,
and the tax shall be collected according to the Chairman’s decision, unless it was already
collected.

The expiry of the period determined for settlement of the objection with no decision issued
regarding it shall be deemed a decision of refusal.

Article (90)

The objecting party shall be permissible to request the postponement of paying the objected
tax wholly or partially, on that the application shall be submitted to the Chairman including
its reasons, the amount of the tax required to be postponed, within (30) Thirty Days from
the date of submitting the objection, as mentioned in the regulation.

For accepting the application of postponement of paying a part of the tax, it is conditioned
that the objecting party shall pay the balance of the tax value not included in the application.

Article (91)

The taxpayer shall be entitled to appeal against the Chairman decision issued in the settlement
of objection before the committee, within (45) Forty-Five Days from the date of notifying him
of the Chairman decision, as mentioned in the regulation.

The Chairman decision shall be final, unless the appeal is submitted within the deadline
referred to. Submitting the appeal shall not prevent collection of tax.

Article (92)

The committee shall be constituted upon a decision by the Chairman, after the approval by
the Council of Ministers. The Committee shall comprise of a Chairman, a Deputy Chairman
and (3) Three members other than the employees of the authority.

The Chairman shall have the right to appoint alternate members, and the committee meeting
shall not be valid, unless attended by its Chairman or its deputy in case of his absence, or
having a prohibitive and (2) Two of its members at least. The committee shall have a secretary,
and one or more technical expert. A decision of their appointment shall be issued by the
Chairman.

The committee members shall have the right to be paid an allowance of sessions' attendance,
according to the rules determined by the Chairman.

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Article (93)

The committee shall be competent with the settlement of the appeals submitted by the
taxpayer against the Chairman’s decision issued by settlement in the objection, and a decision
by the Chairman shall be issued regarding determining the rules organizing the committee
work, registers to be kept, the procedures of holding its sessions, the provisions and dates of
submitting the appeal and the procedures of hearing it, as well as the methods and means of
publishing the decisions issued by it.

In all cases, the committee shall commit to the general rules and principles of litigation
procedures, including respecting both principles of confrontation and defense right, besides
decisions reasoning, commitment to publishing methods and the deadlines legally appointed.

Article (94)

The committee shall issue its decision regarding the appeal within the limits of the appealer’s
requests, by supporting the Chairman decision, amending it, or by revoking it, and the tax
shall be collected according to the committee decision, unless it was already collected.

The committee sessions shall be confidential and its decisions shall be issued based on reasons
by majority of the votes of the attendant members. In case of votes' equality, the side having
the meeting chairman shall be outweighed.

The decision shall be signed by the committee chairman and the secretary within (7) Seven
Days from the date of issuing it. The Secretary shall undertake notifying the appellant and the
Chairman of the committee’s decision within (7) Seven Days from the date of signing it.

Article (95)

The authority within (60) Sixty Days from the date of notifying it of the committee’s decision
may claim to correct or amend the decision, if it contains a mistake in applying law, unless it
is appealed before the court. In all cases, the taxpayer shall be notified of the authority claim
and of the committee decision issued regarding it.

Article (96)

The taxpayer shall have the right to appeal against the committee decisions before the
competent Court of First Instance, which is constituted of (3) Three Judges, within (45) Forty-
Five Days from the date of notifying the taxpayer of the decision. The appeal against the
committee decision shall not prevent collection the tax.
Reconciliation or arbitration in tax disputes shall be impermissible.

Article (97)

The court referred to in Article (96) of this law may hear the tax case in a confidential session,
on that the court shall settle in the tax case as urgent.

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Article (98)

The authority shall be exempt from the fees decided on the cases and tax appeals.

Chapter Twelve

Penalties
Article (99)

With no prejudice to any severer penalty stipulated under any other law, the offenses
stipulated hereunder shall be punished by the penalties decided therein.

Article (100)

It shall be punished by imprisonment for a period not less than (2) Two Months, and not
exceeding (1) One Year, and by a penalty not less than (1.000) One Thousand Omani Riyals,
and not exceeding (10.000) Ten Thousands Omani Riyals, or by one of those two
punishments, in the following cases:

1- The intentional refusal by the taxpayer to determine the responsible person.

2- The intentional refusal by the responsible person to notify the authority and getting
its approval for appointing another responsible person during the period of his absence
for a period not exceeding (90) Ninety Days.
3- The intentional refusal by the taxpayer to notify the authority of any amendments
made to the data according to what is stipulated under Article (65) of this law.
4- The intentional refusal by the responsible person to attend upon the authority order.
5- The intentional refusal by the responsible person to submit the tax return for any tax
period.
6- The intentional refusal by the taxpayer to keep regular accounting records and books,
according to the provisions of this law.
7- The intentional refusal to keep the tax invoices and documents for the period
determined, according to the provisions of this law.
8- The intentional refusal to issue tax invoice that must be issued, according to the
provisions of this law.
9- Issuing an invoice in which the tax amount is intentionally recorded different from the
tax imposed, according to the provisions of this law.
10- Committing any act, action, procedure or refusal that may hinder the authority
employees or any persons hired by it to undertake the powers and responsibilities
decided for them under this law.
11- The intentional refusal by the taxpayer or any person to submit any documents, data,
accounting records or books or tax invoices or otherwise, according to what is
stipulated under Article (78) of this law.
12- Intentionally providing incorrect and untrue data or information in the refunding
application.

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In case of repetition, the court shall be entitled to double the penalty and increase the
maximum limit legally decided of imprisonment punishment, on that it shall not exceed half of
this limit.

Article (101)

It shall be punished by imprisonment for a period not less than(1) One Year, and not
exceeding (3) Three Years, and by a penalty not less than (5.000) Five Thousand Omani Riyals,
and not exceeding (20.000) Twenty Thousands Omani Riyals, or by one of those two
punishments, any person committing one of the following acts:

1- The intentional refusal to register with the authority.

2- The intentional refusal to provide in the tax return the true data of the taxable value
and the tax due thereon.
3- Submitting forged tax returns, documents or registers with the purpose of tax evasion,
wholly or partially.
4- The intentional damage, concealing or disposal of any documents, registers, accounts,
statements or otherwise required by the authority to be submitted, according to the
provisions of this law, if the damage, concealing or disposal there was made within (1)
One Year from the date of receiving the notice of the authority.
5- Intentionally provoking or assisting the taxpayer to submit untrue declarations,
registers or any other untrue documents related to tax liability of the taxable person.

The court shall be entitled to confiscate the means, equipment and devices used in committing
the offences mentioned in this article.

In case of repetition, the court shall be entitled to double the penalty and increase the
maximum limit legally decided of imprisonment punishment, on that it shall not exceed half of
this limit.

Article (102)

It shall be impermissible to sue general cases or take any procedures regarding the offences
stipulated under this law, except upon a request by the Chairman.

The Chairman may reconcile in the offence referred to before issuing a final judgment in the
case, provided paying an amount not less than the double of the minimum and not exceeding
the double of the maximum of the penalty decided for the offense.

The reconciliation shall result in the lapse of the general case, and revoking any consequences
resulting from it, including the punishment judged by.

Article (103)

The regulation shall determine the administrative penalties that is permissible to impose on
the violator, including the procedures of appealing against, and the amount of the
administrative penalty that may be imposed.

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Chapter Thirteen

Final Provisions
Article (104)

If an invoice is issued or an amount is paid for supplying goods or services before the date of
applying this law or before registration date, and the supply is made after any of those two
dates, then the supplier of the goods or services had executed a taxable supply after the date
of applying this law or after registration date, in the following two cases:
1- If the date of delivering goods is subsequent to the date of applying this law or after
registration date.
2- If the date of completely providing service is subsequent to the date of applying this
law or after registration date.

Article (105)

The tax as to the consecutive supplies related to contracts that were concluded before the
date of applying this law or before registration date shall be due on the supply which is
executed wholly or partially after the date of applying this law or after registration date,
according to conditions.

If the contract does not contain a stipulation concerning the tax, the amount shall be
considered as including the tax if it is due according to the provisions of this law, as determined
by the regulation.

Article (106)

The person having a place of residence in the Sultanate and practices the activity there before
the date of applying this law shall do the following:

1- Calculate value of his supplies referred to in Article (56) of this law which he achieved
at the end of the month in which the law was published in the Official Gazette, in
addition to the eleven months directly preceding it.
2- Estimate the total value of his supplies referred to in Article (56) of this law which he
is expected to achieve at the end of the month in which the law was published in the
Official Gazette, in addition to the eleven months directly following it.
3- Submitting the registration application to the authority, if the value of any of the
supplies referred to in Clause (1) or Clause (2) of this Article exceeds the mandatory
registration limit, within the deadlines determined upon a decision by the Chairman.

The elapse of the registration dates referred to in the previous paragraph without submitting
the registration application shall result in considering the person who has proven that the
value of his supplies achieved or expected during the period referred to in Clause (1) or
Clause (2) of this Article has exceeded the mandatory registration limit as registered for tax
purposes.

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Feel free to reach out to our specialized VAT implementation experts for
enquiry and assistance in smooth VAT implementation.

Surandar Jesrani Nasser Al Khamisi

Managing Partner and CEO Country Partner
[email protected] [email protected]
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Associate Partner
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Partner, Assurance
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Jikku Luke Ankur Jain

Director, Compliance Director, Tax
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Jay Duseja Anant Agarwal

Senior Manager, Tax Manager, Tax
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Prateek Bothra
Manager, Tax
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Office Address: Morison Muscat Chartered Accountants, 2519 Way, Building Number 1197,
Muscat 112, Oman.

Disclaimer:

The Information contained in this presentation /document is intended solely for the information purposes and shall not be
treated as professional advice or legal opinion. For information that may be substantial when taking decisions, please
contact any of the above person or visit www.mmjs.co or contact our office directly. Kindly note that this is an unofficial
translation of the law released by Oman tax authority.

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