Tag: Tax Authority

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Ministerial Decision

Tax Authority: Decision 521/2023 Amending Some Provisions of the Executive Regulation of the Value Added Tax Law

Arabic

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Ministerial Decision

Tax Authority: Decision 456/2022 Amending Some Provisions of the Executive Regulation of the Value Added Tax Law

Arabic

Based on the Value Added Tax Law promulgated by Royal Decree 121/2020,

and the Executive Regulation of the Value Added Tax Law issued by Ministerial Decision 53/2021,

and in pursuance of public interest,

it is hereby decided

Article I

The attached amendments are hereby made to the aforementioned Executive Regulation of the Value Added Tax Law.

Article II

This decision shall be published in the Official Gazette, and comes into force on the day following the date of its publication.

Issued on: 17 Rabi Al-Awwal 1444
Corresponding to: 13 October 2022

Saud bin Nasser Al-Shukaili
Chairman of the Tax Authority

Published in Official Gazette 1463 issued on 16 October 2022.

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Ministerial Decision

Tax Authority: Decision 89/2022 Amending Some Provisions of Decision 65/2021 Determining the Food Products Subject to Value Added Tax at the Rate of Zero Percent

Arabic Auto Translate

Published in Official Gazette 1433 issued on 13 March 2022.

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Ministerial Decision

Tax Authority: Decision 339/2021 Determining the Fees for Issuing a Tax Warehouse Establishment Licence

Arabic Auto Translate

Published in Official Gazette 1422 issued on 26 December 2021.

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Ministerial Decision

Tax Authority: Decision 248/2021 Amending Decision 113/2020 Forming the Tax Grievance Committee

Arabic

Based on the Income Tax Law promulgated by Royal Decree 28/2009,

the Excise Tax Law promulgated by Royal Decree 23/2019,

the Value Added Tax Law promulgated by Royal Decree 121/2020,

Royal Decree 66/2019 Establishing the Tax Authority,

the System of the Tax Authority and the Adoption of its Organisational Structure promulgated by Royal Decree 42/2020,

Decision 113/2020 Forming the Tax Grievance Committee,

and the approval of the Council of Ministers,

and in pursuance of public interest,

it is hereby decided

Article I

Clause 5 of article I of the aforementioned Decision Forming the Tax Grievance Committee is hereby replaced with the following clause:

5. Mr Seif Al-Din bin Mazen Al-Amad Member

Article II

This decision shall be published in the Official Gazette, and comes into force on the day following the date of its publication.

Issued on: 27 Dhu Al-Hijja 1443
Corresponding to: 3 November 2021

Saud bin Nasser bin Rashid Al-Shukaili
Chairman of the Tax Authority

Published in Official Gazette 1417 issued on 21 November 2021.

Categories
Ministerial Decision

Tax Authority: Decision 65/2021 Determining the Groceries Subject to the Value Added Tax Law at the Rate of Zero Percent

Arabic Auto Translate

Published in Official Gazette 1387 issued on 11 April 2021.

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Ministerial Decision

Tax Authority: Decision 57/2021 Issuing the Regulation Governing the Work of the Tax Grievance Committee

Arabic

Based on the Income Tax Law promulgated by Royal Decree 28/2009,

the Excise Tax Law promulgated by Royal Decree 23/2019,

the Value Added Tax Law promulgated by Royal Decree 121/2020,

the Regulation Governing the Work Procedures of the Income Tax Committee Issued by Ministerial Decision 52/2004,

and the Executive Regulation of the Excise Tax Law issued by Decision 51/2020,

and in pursuance of public interest,

it is hereby decided

Article I

The provisions of the attached regulation shall apply in regard to the governance of the work of the Tax Grievance Committee.

Article II

The aforementioned Ministerial Decision 52/2004 is hereby repealed , as well as all that is contrary to the attached regulation or in conflict with its provisions.

Article III

This decision shall be published in the Official Gazette, and comes into force on the day following the date of its publication.

Issued on: 15 Sha’ban 1442
Corresponding to: 29 March 2021

Saud bin Nasser Al-Shukaili
Chairman of the Tax Authority

Published in Official Gazette 1386 issued on 4 April 2021.

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Ministerial Decision

Tax Authority: Decision 59/2021 Determining the Controls for Importing Medicines and Medical Equipment Subject to Value Added Tax at a Rate of Zero Percent

Arabic Auto Translate

Published in Official Gazette 1386 issued on 4 April 2021.

Categories
Ministerial Decision

Tax Authority: Decision 53/2021 Issuing the Executive Regulation of the Value Added Tax Law

Arabic Auto Translate

Published in Official Gazette 1383 issued on 14 March 2021.

Categories
Ministerial Decision

Tax Authority: Decision 1/2021 Determining the Threshold for Mandatory and Voluntary Registration

Arabic

Based on the Value Added Tax Law promulgated by Royal Decree 121/2020,

and in pursuance of public interest,

it is hereby decided

Article I

The mandatory registration threshold in the application of article 55 of the aforementioned Value Added Tax Law is 38,500 (thirty-eight thousand five hundred) Rial Omani.

Article II

The voluntary registration threshold in the application of article 61 of the aforementioned Value Added Tax Law is 19,250 (nineteen thousand two hundred and fifty) Rial Omani.

Article III

This decision shall be published in the Official Gazette, and comes into force on the day following the date of its publication.

Issued on: 20 Jumada Al-Awwal 1442
Corresponding to: 4 January 2021

Saud bin Nasser Al-Shukaili
Chairman of the Tax Authority

Published in Official Gazette 1374 issued on 10 January 2021.