Tax Authority Chairman DecisionTax institutions: committee-composition history
Decision 248/2021 Amending the Tax Grievance Committee's Membership - Historical Record
Tax Authority Decision 248/2021 · issued 3 November 2021 · OG 1417 (21 November 2021) · effective 22 November 2021 · amends item 5 of Article 1 of Decision 113/2020 · superseded for current composition by Decision 143/2024Amended only item 5 of Article 1 of Decision 113/2020 by replacing the fifth member of the Tax Grievance Committee. Minister of Finance Decision 143/2024 later formed a new composition; this record is retained as an intermediate step in the organisational history.
Minister of Finance DecisionTax institutions: committee composition
Decision 143/2024 Forming the Tax Grievance Committee
Minister of Finance Decision 143/2024 · issued 6 May 2024 · OG 1546 (19 May 2024) · effective 20 May 2024 · new five-member composition; general conflict-repeal clauseForms a five-person Tax Grievance Committee for the Income Tax, Excise Tax and VAT Laws. It repeals anything inconsistent with it but does not expressly name Decisions 113/2020 or 248/2021; in the reviewed chain it displaces their personnel composition for the current organisational picture.
Tax Authority Chairman DecisionVAT zero rating
Decision 65/2021 Determining Food Commodities Subject to VAT at the Zero Percent Rate
Tax Authority Decision 65/2021 · issued 8 April 2021 · OG 1387 (11 April 2021) · effective 16 April 2021Establishes the base list of 488 food entries, identified by descriptions and customs tariff codes, subject to VAT at the zero percent rate. Decision 89/2022 subsequently added entries 489–513.
Tax Authority Chairman DecisionVAT: medicines and medical equipment
Decision 59/2021 Determining the Conditions for Zero-Rated Supplies of Medicines and Medical Equipment
Tax Authority Decision 59/2021 · issued 31 March 2021 · OG 1386 (4 April 2021) · effective 16 April 2021Sets the conditions for zero-rating supplies of medicines, herbal medicines, biological and health preparations, food for special medical purposes and medical equipment where the Ministry of Health issues release authorisation for the relevant customs code.
Official electronic-service guideIncome tax: electronic services
Guideline for Taxpayer Information
Oman Tax Authority · Guideline for taxpayer information · 4-page Arabic PDF · no publication date statedShows how to sign in, select the Income Tax profile, open the Taxpayer Information service and view the information stored in the taxpayer's portal profile.
Official electronic-service guideIncome tax: electronic services
Guideline for the Tax Dues Reminder Service
Oman Tax Authority · Guideline for the tax dues reminder service · 5-page Arabic PDF · no publication date statedExplains how to open Reminder Messages in an Income Tax profile, subscribe, choose email or SMS, save the delivery address and later unsubscribe if required.
Official electronic-service guideIncome tax: electronic services
Inquiries and Suggestions Service Guide
Oman Tax Authority · Inquiries and suggestions service · 4-page Arabic PDF · no publication date statedShows how to access the inquiries and suggestions service, enter email and telephone details, select the submission type, attach supporting files if any and send the submission through the portal.
Official electronic-service guideIncome tax: electronic services
Tax Exemption Request Service Guide
Oman Tax Authority · Tax exemption request service · 4-page Arabic PDF · no publication date statedShows how to select a company and Income Tax profile, open exemption requests, create a new request, choose the relevant exemption form, complete the data and save it.
Official electronic-service guideIncome tax: electronic services
User Guide for Electronic Services (Income Tax)
Oman Tax Authority · User guide for electronic services (Income Tax) · 42-page Arabic PDF · no publication date statedThe consolidated operational manual covers Income Tax registration, data and permission changes, Income Tax and withholding returns, tax-card issue and renewal, certificates, commencement of liquidation, objections, refunds and requests for exemption from additional tax.
Official Tax Authority guidanceFawtara electronic invoicing
Fawtara Service Provider Registration User Manual, Version 2.0
Oman Tax Authority · Service Provider Registration User Manual · Version 2.0 · 64 pagesA step-by-step manual for the e-invoicing service-provider accreditation lifecycle: access, submission and amendment, withdrawal, additional information, test results and post-accreditation actions.
Official Tax Authority guidanceFawtara electronic invoicing
Fawtara Service Provider and Taxpayer Association Management Manual
Oman Tax Authority · Service Provider and Taxpayer Association Management User ManualThe manual covers creating, accepting, rejecting and ending the relationship between a taxpayer and an accredited provider, party notifications and participant management through the central SMP.
Official Tax Authority guidanceFawtara electronic invoicing
Fawtara Oman SMP API Specification
Oman Tax Authority · API Specifications | SMP | portal file marked ‘To be Published’Technical specification for the central SMP interface used for participant operations and validation of the provider-taxpayer association.
Official digital referenceFawtara electronic invoicing
Fawtara Service Provider Accreditation Criteria
Oman Tax Authority · Service Providers Criteria · dynamic portal pageThe official page consolidates the commercial, financial, operational, documentary, technical and information-security requirements for an applicant.
Official digital referenceFawtara electronic invoicing
Fawtara Official Service Provider FAQs
Oman Tax Authority · Service Providers FAQs · dynamic portal pageThe dynamic FAQ addresses roles in the five-corner model, accreditation, VAT-group association, transmission formats and timing, imports, reverse charge, invoice validation and allocation of responsibility.
Official digital referenceFawtara electronic invoicing
Fawtara Official Rollout-Phase Checker
Oman Tax Authority · E-invoicing rollout checking · live serviceThe Tax Authority's interactive service returns the assigned onboarding period for a complete VAT identification number.
Official digital referenceFawtara electronic invoicing
Fawtara Official Register of Accredited Service Providers
Oman Tax Authority · Accredited Service Providers · live registerThe dynamic register identifies providers officially accredited to deliver e-invoicing services in Oman.
Official tax guidanceVAT: official guidance
VAT Guide for the Financial Services Sector
Oman Tax Authority · Financial Services Sector VAT Guide · April 2022The Tax Authority's specialist guide explains the treatment of conventional and Islamic financial services, payment products, fees and related deductions within Oman's VAT system.
Official tax guidanceVAT: official guidance
VAT Taxpayer Guide for Real Estate
Oman Tax Authority · VAT Taxpayer Guide for Real EstateThe Tax Authority's specialist guide explains sales, leases and other transactions involving residential and commercial real estate within Oman's VAT system.
Official tax guidanceVAT: official guidance
VAT Guide for Special Zones
Oman Tax Authority · VAT Guide for Special ZonesThe Tax Authority's specialist guide explains the conditions for special treatment of goods and services in qualifying special zones within Oman's VAT system.
Official tax guidanceVAT: official guidance
VAT for Free Zones: Information Note
Oman Tax Authority · VAT for Free ZonesThe Tax Authority's specialist guide explains the basic VAT conditions for free-zone transactions and the distinction between commercial zone status and special VAT treatment within Oman's VAT system.
Official tax guidanceVAT: official guidance
VAT Return Filing Guide
Oman Tax Authority · VAT Return Filing GuideThe Tax Authority's specialist guide explains the return structure, reporting of output and input tax, adjustments and the resulting balance within Oman's VAT system.
Official tax guidanceVAT: official guidance
VAT Guide for Capital Assets
Oman Tax Authority · VAT Guide for Capital AssetsThe Tax Authority's specialist guide explains the capital-assets scheme, initial deduction and later adjustments when use changes within Oman's VAT system.
Official tax guidanceVAT: official guidance
VAT Guide for Commercial Agencies
Oman Tax Authority · VAT Guide for Commercial AgenciesThe Tax Authority's specialist guide explains supplies, commissions and contractual settlements among principals, agents and customers within Oman's VAT system.
Official tax guidanceVAT: official guidance
VAT Guide for the Education Sector
Oman Tax Authority · VAT Guide for the Education SectorThe Tax Authority's specialist guide explains the VAT treatment of education services and related supplies within Oman's VAT system.
Official tax guidanceVAT: official guidance
VAT Guide for Electronic Commerce
Oman Tax Authority · VAT Guide for Electronic CommerceThe Tax Authority's specialist guide explains digital and remote supplies, place of supply, non-resident registration and platform models within Oman's VAT system.
Official tax guidanceVAT: official guidance
VAT Guide for the Healthcare Sector
Oman Tax Authority · VAT Guide for the Healthcare SectorThe Tax Authority's specialist guide explains healthcare services, medicines and related supplies and the conditions for the applicable rate within Oman's VAT system.
Official tax guidanceVAT: official guidance
VAT Guide for Imports and Exports
Oman Tax Authority · VAT Guide for Imports and ExportsThe Tax Authority's specialist guide explains imports, exports, customs evidence, zero rating and cross-border movements of goods within Oman's VAT system.
Official tax guidanceVAT: official guidance
VAT Guide for Input Tax
Oman Tax Authority · VAT Guide for Input TaxThe Tax Authority's specialist guide explains input-tax entitlement, attribution, restrictions, evidence and adjustments within Oman's VAT system.
Official tax guidanceVAT: official guidance
VAT Guide for Related Persons
Oman Tax Authority · VAT Guide for Related PersonsThe Tax Authority's specialist guide explains the identification of related persons and valuation of controlled supplies for VAT within Oman's VAT system.
Official tax guidanceVAT: official guidance
VAT Reverse Charge Mechanism Guide
Oman Tax Authority · VAT Reverse Charge Mechanism GuideThe Tax Authority's specialist guide explains the conditions under which the recipient accounts for VAT on a cross-border or other qualifying transaction within Oman's VAT system.
Official tax guidanceVAT: official guidance
VAT Profit Margin Scheme Guide
Oman Tax Authority · VAT Profit Margin Scheme GuideThe Tax Authority's specialist guide explains the conditions for calculating VAT on the margin rather than the full value of specified qualifying goods within Oman's VAT system.
Official tax guidanceVAT: official guidance
VAT Guide for Transfer of an Activity
Oman Tax Authority · VAT Guide for Transfer of an ActivityThe Tax Authority's specialist guide explains the criteria for transferring an activity as a going concern and the consequences for the parties within Oman's VAT system.
Official tax guidanceVAT: official guidance
VAT Guide for Transportation
Oman Tax Authority · VAT Guide for TransportationThe Tax Authority's specialist guide explains passenger and freight transport, international transportation and related services within Oman's VAT system.
Official tax guidanceVAT: official guidance
VAT Guide for the Oil and Gas Industry
Oman Tax Authority · VAT Guide for the Oil and Gas IndustryThe Tax Authority's specialist guide explains upstream, midstream and downstream operations, industry supplies and zero-rating conditions within Oman's VAT system.
Official tax guidanceVAT: official guidance
VAT Registration Guide for Persons with a CRN
Oman Tax Authority · VAT Registration Manual GuideThe Tax Authority's specialist guide explains portal registration by a person holding a commercial registration number within Oman's VAT system.
Official tax guidanceVAT: official guidance
VAT Registration Guide for Non-Residents
Oman Tax Authority · VAT Registration Procedures for Non-Resident ApplicantsThe Tax Authority's specialist guide explains non-resident registration, the responsible person and supporting information within Oman's VAT system.
Official tax guidanceIncome tax: official guidance
Income-Tax Exemption Conditions for Diversification Sectors
Oman Tax Authority · Income-tax exemption announcement · 2021 programmeThe official announcement describes a five-year exemption and procedural conditions under a programme for specified economic-diversification sectors.
Official tax guidanceInternational taxation
Tax Residency Certificate Guide for Individuals
Oman Tax Authority · Tax Residency Certificate Guide for IndividualsThe guide explains how an individual applies for confirmation of Omani tax residence and the information required.
Official tax guidanceInternational taxation
Tax Residency Certificate Guide for Companies
Oman Tax Authority · Tax Residency Certificate Guide for CompaniesThe guide describes the procedure and supporting documents for an Omani company seeking a tax residency certificate.
Official tax guidanceIncome tax: official guidance
Income-Tax Exemption Application for Sea Transport
Oman Tax Authority · Income Tax Form 7The official form identifies the information and attachments for claiming the statutory exemption available to qualifying Omani sea-transport operators.
Official tax guidanceIncome tax: official guidance
Income-Tax Exemption Material for Hedge Funds
Oman Tax Authority · Income-Tax Exemption Material for Hedge FundsThe Tax Authority material concerns the exemption application for qualifying hedge funds established in Oman.
Official tax guidanceInternational taxation
Official Guidance on Withholding Tax
Oman Tax Authority · Withholding Tax overview and FAQsThe official page describes categories of payments to non-residents, the payer's withholding duty, the headline rate and remittance deadline.
Official tax guidanceInternational taxation
Official Double Tax Agreements Directory
Oman Tax Authority · DTA directory · reviewed 13 September 2026The Tax Authority directory consolidates counterparties, signature dates, royal decrees, effective dates, protocols, a treaty-rate summary and MAP guidance.
Official tax guidanceInternational taxation
Mutual Agreement Procedure Guidelines
Oman Tax Authority · Guidelines on the Mutual Agreement ProcedureThe guidelines explain access to the competent authority where taxation is alleged not to accord with an applicable treaty.
Official tax guidanceInternational taxation
CbCR report content and data-preparation guide
Oman Tax Authority · CbCR GuidelinesThis thematic record of the official guide covers CbC report content, data sources, currency, period and permitted use for BEPS risk assessment. Filing procedure is addressed in a linked record based on the same source.
Official tax guidanceFawtara electronic invoicing
Official Fawtara E-Invoicing Overview
Oman Tax Authority · Fawtara programmeThe official overview describes the service-provider exchange model, project objectives, participants and phased onboarding.
Official tax guidanceFawtara electronic invoicing
Official Fawtara E-Invoicing FAQs
Oman Tax Authority · E-invoicing FAQsThe FAQ explains how an e-invoice differs from a PDF, participant roles, the five-corner model, phases and voluntary early adoption.
Official tax guidanceExcise tax: official guidance
Excise Tax Implementation Guide
Oman Tax Authority · Excise Tax Implementation GuideThe guide brings together the main excise-tax rules for producers, importers and tax-suspension warehouses.
Official tax guidanceExcise tax: official guidance
Excise Tax Registration Guide
Oman Tax Authority · Excise Tax Registration GuideThe material explains online registration by a person required to account for excise goods.
Official tax guidanceExcise tax: official guidance
Excise Tax Return Filing Guide
Oman Tax Authority · Excise Tax Return Filing GuideThe guide describes preparation and filing of the periodic return for excise goods.
Official tax guidanceExcise tax: official guidance
Excise New Product Request Guide
Oman Tax Authority · Excise New Product Request GuideThe material explains portal submission of a new product for excise classification.
Official tax guidancePersonal income tax
Official Personal Income Tax Questions and Answers
Oman Tax Authority · Personal Income Tax Questions & AnswersThe official Q&A explains core concepts of the new personal income tax regime and its preparatory implementation.
Official operational formVAT: forms and operational materials
VAT Registration Application - For Non Resident
Oman Tax Authority · VAT Registration Application - For Non Resident · XLSXThe editable official spreadsheet serves as the non-resident VAT registration application where the Tax Authority directs an applicant to this filing channel.
Official operational formVAT: forms and operational materials
VAT Registration Application - For Resident no CRN
Oman Tax Authority · VAT Registration Application - For Resident no CRN · XLSXThe editable official spreadsheet is the application for a resident who does not hold a Commercial Registration Number (CRN).
Historical official guideVAT: forms and operational materials
Information Sheet
Oman Tax Authority · Information Sheet · pre-implementation publicationThis pre-launch overview explained the general VAT model, registration, taxable, zero-rated and exempt supplies, and business readiness.
Official checklistVAT: forms and operational materials
Taxpayer Checklist
Oman Tax Authority · Taxpayer Checklist · XLSXThe official spreadsheet supports an internal check of VAT readiness and procedural compliance.
Official questions and answersVAT: forms and operational materials
VAT - Business - FAQ
Oman Tax Authority · VAT - Business - FAQThe official FAQ gives short answers on the VAT model, business obligations, registration, supply categories, charging and recovery.
Official questions and answersVAT: forms and operational materials
VAT - Individuals - FAQ
Oman Tax Authority · VAT - Individuals - FAQThe official FAQ explains the effect of VAT on consumers and individuals, including registration for economic activity and the general treatment of selected goods, property and services.
Official operational formVAT: forms and operational materials
VAT Refund Invoices
Oman Tax Authority · VAT Refund Invoices · XLSXThe official spreadsheet is intended to list invoices in a structured format for the relevant VAT-refund process.
Historical official guideVAT: forms and operational materials
VAT Transitional Registration Guide
Oman Tax Authority · VAT Registration Guide (Transitional Period) · draft as at 5 January 2021This historical draft explained who had to register and when before VAT commenced on 16 April 2021, including phased registration windows.
