Published in Official Gazette 1374 issued on 10 January 2021.
Tag: Tax Authority
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.
Arabic Consolidated Text
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All that is contrary to this decision, or in conflict with its provisions, is hereby repealed.Article III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 2020Saud bin Nasser Al-Shukaili Chairman of the Tax Authority
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