We, Haitham bin Tarik, the Sultan of Oman
after perusal of the Basic Statute of the State,
and after presentation to Majlis Oman,
and in pursuance of public interest,
have decreed as follows
The attached Value Added Tax Law shall apply.
The Chairman of the Tax Authority shall issue the executive regulation of the attached law within a period not exceeding 6 (six) months from the date of its entry into force, and he shall also issue the decisions necessary for implementing its provisions.
All that is contrary to the attached law, or in conflict with its provisions, is hereby repealed.
This decree shall be published in the Official Gazette, and comes into force after 180 (one hundred and eighty) days from the date of its publication.
Issued on: 24 Safar 1442
Corresponding to: 12 October 2020
Haitham bin Tarik
Sultan of Oman
Published in Official Gazette 1362 issued on 18 October 2020.