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.

Categories
Ministerial Decision

Tax Authority: Decision 2/2021 Determining the Groceries Subject to the Value Added Tax Law at the Rate of Zero Percent

Arabic Auto Translate

Published in Official Gazette 1374 issued on 10 January 2021.

Categories
Ministerial Decision

Tax Authority: Decision 3/2021 Determining the Deadlines and Dates of Registration of Value Added Tax

Arabic Auto Translate

Published in Official Gazette 1374 issued on 10 January 2021.

Categories
Ministerial Decision

Tax Authority: 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,

and the approval of the Council of Ministers,

and in pursuance of public interest,

it is hereby decided

Article I

The Tax Grievance Committee stipulated in the aforementioned Income Tax Law, Excise Tax Law, and Value Added Tax Law is hereby formed as follows:

1. His Excellency Dr Yahya bin Nasser Al-Khusaibi Chairman
2. Advisor Saleh bin Ali bin Nasser Al-Mahrouqi Deputy Chairman
3. Mr Mohammed bin Said Al-Abri Member
4. Dr Mustafa bin Juma Al-Hashemi Member
5. Mr Ibrahim bin Said Al-Eisari Member

Article II

All that is contrary to this decision, or in conflict with its provisions, is hereby repealed.

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: 8 Rabi Al-Thani 1442
Corresponding to: 24 November 2020

Saud bin Nasser Al-Shukaili
Chairman of the Tax Authority

Published in Official Gazette 1368 issued on 29 November 2020.

Categories
Ministerial Decision

Tax Authority: Decision 78/2020 regarding the Rules for Automated Exchange of Financial Accounts Information

Arabic Auto Translate

Published in Official Gazette 1358 issued on 20 September 2020.

Categories
Ministerial Decision

Tax Authority: Decision 79/2020 regarding the Rules for Country-by-Country Reporting

Arabic Auto Translate

Published in Official Gazette 1359 issued on 27 September 2020.

Categories
Ministerial Decision

Tax Authority: Decision 51/2020 Issuing the Executive Regulation of the Excise Tax Law

Arabic Auto Translate

Published in Official Gazette 1350 issued on 19 July 2020.

Categories
Ministerial Decision

Tax Authority: Decision 34/2020 Amending Some Provisions of Decision 112/2019 regarding the Determination of the Value, Types of the Excise Goods, and the Imposed Tax Category

Arabic Auto Translate

Published in Official Gazette 1347 issued on 28 June 2020.

Categories
Ministerial Decision

Tax Authority: Decision 27/2020 regarding the Use of the Tax Card System and Its Issuance Fees

Arabic Auto Translate

Published in Official Gazette 1344 issued on 7 June 2020.