VAT Registration Cancellation Request
Oman Tax Authority · طلب إلغاء التسجيل في ضريبة القيمة المضافة · PDF formThe official one-page form records a deregistration request and identifies information and attachments expected for its review.
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Omani legal materials catalogue · Page 6 / 12
Omani legal materials: 301–360
Browse laws, regulations and official guidance by title, subject and document number.
Records: 712301–360
Manual Guide of Update Contact Info
Oman Tax Authority · Manual Guide of Update Contact InfoThe short official manual shows the portal steps for updating an email address and mobile number and verifying the email address.
VAT Refund for individuals
Oman Tax Authority · VAT Refund for individuals · PDF applicationThe official form concerns an individual's specific VAT-refund claim for an imported vehicle that cannot be registered in Oman because of a technical defect and is re-exported.
VAT FAQs
Oman Tax Authority · VAT FAQs · dynamic web pageThe Tax Authority's dynamic page brings together short answers on VAT effects for businesses and consumers, registration and supply categories.
Automatic Exchange of Information: Official Overview
Oman Tax Authority · AEOI overviewThe official overview explains reporting of non-resident financial-account information by financial institutions to the Tax Authority and onward exchange with foreign competent authorities.
AEOI Registration Guidelines
Oman Tax Authority · AEOI Registration GuidelinesThe guidelines describe enrolment of a reporting entity and authorised user in the electronic AEOI portal.
Rules for Automatic Exchange of Financial Account Information
Tax Authority Decision 78/2020 · amended by Decisions 16/2024 and 388/2025The consolidated principal decision implements CRS rules for identifying reportable accounts, due diligence, record keeping and reporting, incorporating Decisions 16/2024 and 388/2025.
2024 Amendments to the CRS Rules
Tax Authority Decision 16/2024 · amending Decision 78/2020The decision refines the categories of designated and controlling persons, adds a FATF-aligned controlling-person definition for legal persons, trusts and other legal arrangements, and introduces administrative fines of OMR 200–5,000 for specified CRS breaches.
2025 Amendments to the CRS Rules
Tax Authority Decision 388/2025 · amending Decision 78/2020The decision aligns Oman’s CRS rules with the 2023 standard changes, expanding data requirements for valid self-certifications, roles of controlling persons and equity-interest holders, account type and joint-account status, and interests in investment entities.
CRS Filing Guidelines
Oman Tax Authority · AEOI CRS GuidelinesThe guidelines show how to create, upload, track and correct a CRS report in the electronic portal.
CRS Participating Jurisdictions — September 2026
Oman Tax Authority · CRS jurisdiction list · September 2026 · 77 jurisdictionsThe official bilingual list dated September 2026 identifies 77 jurisdictions participating with Oman in the CRS automatic exchange of financial-account information.
Oman Tax Authority CRS Awareness Webinar
Oman Tax Authority · CRS awareness webinar · official presentationThe official training material helps financial institutions navigate the CRS model, entity and account classification, due diligence and reporting preparation.
Country-by-Country Reporting Rules
Tax Authority Decision 79/2020The decision establishes Oman's CbCR notification and reporting regime for in-scope multinational groups.
Filing CbCR in Oman: March 2022 guidelines
Oman Tax Authority · CbCR Guidelines · March 2022This procedural record of the official guide explains group-entity roles, notification, CbCR preparation and filing, and international exchange. Report fields and data sources are covered in a linked thematic record of the same document.
Tax Authority CbCR Workshop and Q&A
Oman Tax Authority · CbCR awareness workshopThe training material supplements the formal guidance with practical questions on enrolment, notification and filing.
CbCR Automatic Exchange Network — April 2026
Oman Tax Authority · CbCR exchange network · April 2026The dated official list records CbCR exchange jurisdictions under qualifying competent-authority arrangements with Oman.
Oman–France Double Tax Agreement
DTA · signed 01/06/1989 · Royal Decree 45/1990 promulgated 15/05/1990 · directory effective date 01/01/1990Oman's bilateral agreement with France for the avoidance of double taxation on income; signed on 01/06/1989 and approved domestically by Royal Decree 45/1990.
1996 Protocol to the Oman–France Tax Treaty
DTA Protocol · signed 22/10/1996 · Royal Decree 104/1996 promulgated 25/11/1996 · directory effective date 26/01/2004An officially registered protocol to Oman's treaty with France; signed on 22/10/1996 and approved domestically by Royal Decree 104/1996.
2012 Protocol to the Oman–France Tax Treaty
DTA Protocol · signed 08/04/2012 · Royal Decree 44/2012 promulgated 01/03/2013 · directory effective date 01/03/2013 - 01/01/2014An officially registered protocol to Oman's treaty with France; signed on 08/04/2012 and approved domestically by Royal Decree 44/2012.
Oman–India Double Tax Agreement
DTA · signed 02/04/1997 · Royal Decree 29/1997 promulgated 31/05/1997 · directory effective date 01/01/1998Oman's bilateral agreement with India for the avoidance of double taxation on income; signed on 02/04/1997 and approved domestically by Royal Decree 29/1997.
2025 Protocol to the Oman–India Tax Treaty
DTA Protocol · signed 27/01/2025 · Royal Decree 36/2025 promulgated 27/03/2025 · directory effective date 28/05/2025An officially registered protocol to Oman's treaty with India; signed on 27/01/2025 and approved domestically by Royal Decree 36/2025.
Oman–Tunisia Double Tax Agreement
DTA · signed 16/11/1997 · Royal Decree 10/1998 promulgated 24/02/1998 · directory effective date 01/01/1999Oman's bilateral agreement with Tunisia for the avoidance of double taxation on income; signed on 16/11/1997 and approved domestically by Royal Decree 10/1998.
Oman–United Kingdom Double Tax Agreement
DTA · signed 23/02/1998 · Royal Decree 18/1998 promulgated 23/03/1998 · directory effective date 01/01/1999Oman's bilateral agreement with United Kingdom for the avoidance of double taxation on income; signed on 23/02/1998 and approved domestically by Royal Decree 18/1998.
2009 Protocol to the Oman–United Kingdom Tax Treaty
DTA Protocol · signed 26/11/2009 · Royal Decree 15/2010 promulgated 08/02/2010 · directory effective date 01/01/2012An officially registered protocol to Oman's treaty with United Kingdom; signed on 26/11/2009 and approved domestically by Royal Decree 15/2010.
Oman–Mauritius Double Tax Agreement
DTA · signed 30/03/1998 · Royal Decree 28/1998 promulgated 10/05/1998 · directory effective date 01/01/1999Oman's bilateral agreement with Mauritius for the avoidance of double taxation on income; signed on 30/03/1998 and approved domestically by Royal Decree 28/1998.
Oman–Italy Double Tax Agreement
DTA · signed 06/05/1998 · Royal Decree 36/1999 promulgated 08/05/1999 · directory effective date 1993 (air transport); 26/06/2002Oman's bilateral agreement with Italy for the avoidance of double taxation on income; signed on 06/05/1998 and approved domestically by Royal Decree 36/1999.
Oman–Pakistan Double Tax Agreement
DTA · signed 12/06/1999 · Royal Decree 58/1999 promulgated 25/09/1999 · directory effective date 01/01/2003Oman's bilateral agreement with Pakistan for the avoidance of double taxation on income; signed on 12/06/1999 and approved domestically by Royal Decree 58/1999.
Oman–Algeria Double Tax Agreement
DTA · signed 09/04/2000 · Royal Decree 43/2000 promulgated 22/05/2000 · directory effective date 01/01/2004Oman's bilateral agreement with Algeria for the avoidance of double taxation on income; signed on 09/04/2000 and approved domestically by Royal Decree 43/2000.
Oman–Lebanon Double Tax Agreement
DTA · signed 12/04/2001 · Royal Decree 45/2001 promulgated 13/05/2001 · directory effective date 01/01/2003Oman's bilateral agreement with Lebanon for the avoidance of double taxation on income; signed on 12/04/2001 and approved domestically by Royal Decree 45/2001.
Oman–China Double Tax Agreement
DTA · signed 25/03/2002 · Royal Decree 40/2002 promulgated 15/04/2002 · directory effective date 01/01/2003Oman's bilateral agreement with China for the avoidance of double taxation on income; signed on 25/03/2002 and approved domestically by Royal Decree 40/2002.
Oman–Yemen Double Tax Agreement
DTA · signed 08/05/2002 · Royal Decree 56/2002 promulgated 07/07/2002 · directory effective date 01/01/2004Oman's bilateral agreement with Yemen for the avoidance of double taxation on income; signed on 08/05/2002 and approved domestically by Royal Decree 56/2002.
Oman–South Africa Double Tax Agreement
DTA · signed 09/10/2002 · Royal Decree 92/2002 promulgated 09/11/2002 · directory effective date 01/01/2004Oman's bilateral agreement with South Africa for the avoidance of double taxation on income; signed on 09/10/2002 and approved domestically by Royal Decree 92/2002.
2011 Protocol to the Oman–South Africa Tax Treaty
DTA Protocol · signed 15/11/2011 · Royal Decree 23/2013 promulgated 08/04/2013 · directory effective date 01/01/2014An officially registered protocol to Oman's treaty with South Africa; signed on 15/11/2011 and approved domestically by Royal Decree 23/2013.
Oman–Sudan Double Tax Agreement
DTA · signed 07/06/2003 · Royal Decree 57/2003 promulgated 20/09/2003 · directory effective date 01/01/2005Oman's bilateral agreement with Sudan for the avoidance of double taxation on income; signed on 07/06/2003 and approved domestically by Royal Decree 57/2003.
Oman–Seychelles Double Tax Agreement
DTA · signed 13/09/2003 · Royal Decree 83/2003 promulgated 05/11/2003 · directory effective date 01/01/2005Oman's bilateral agreement with Seychelles for the avoidance of double taxation on income; signed on 13/09/2003 and approved domestically by Royal Decree 83/2003.
Oman–Singapore Double Tax Agreement
DTA · signed 06/10/2003 · Royal Decree 96/2003 promulgated 21/12/2003 · directory effective date 01/01/2007Oman's bilateral agreement with Singapore for the avoidance of double taxation on income; signed on 06/10/2003 and approved domestically by Royal Decree 96/2003.
Oman–Thailand Double Tax Agreement
DTA · signed 13/10/2003 · Royal Decree 97/2003 promulgated 21/12/2003 · directory effective date 01/01/2005Oman's bilateral agreement with Thailand for the avoidance of double taxation on income; signed on 13/10/2003 and approved domestically by Royal Decree 97/2003.
Oman–Canada Double Tax Agreement
DTA · signed 30/06/2004 · Royal Decree 81/2004 promulgated 20/07/2004 · directory effective date 01/01/2006Oman's bilateral agreement with Canada for the avoidance of double taxation on income; signed on 30/06/2004 and approved domestically by Royal Decree 81/2004.
Oman–Iran Double Tax Agreement
DTA · signed 06/10/2004 · Royal Decree 5/2005 promulgated 03/01/2005 · directory effective date 01/01/2010Oman's bilateral agreement with Iran for the avoidance of double taxation on income; signed on 06/10/2004 and approved domestically by Royal Decree 5/2005.
Oman–Syria Double Tax Agreement
DTA · signed 14/09/2005 · Royal Decree 96/2005 promulgated 15/11/2005 · directory effective date 01/01/2007Oman's bilateral agreement with Syria for the avoidance of double taxation on income; signed on 14/09/2005 and approved domestically by Royal Decree 96/2005.
Oman–Republic of Korea Double Tax Agreement
DTA · signed 23/09/2005 · Royal Decree 101/2005 promulgated 20/12/2005 · directory effective date 01/01/2007Oman's bilateral agreement with Republic of Korea for the avoidance of double taxation on income; signed on 23/09/2005 and approved domestically by Royal Decree 101/2005.
Oman–Türkiye Double Tax Agreement
DTA · signed 31/05/2006 · Royal Decree 73/2006 promulgated 03/07/2006 · directory effective date 01/01/2011Oman's bilateral agreement with Türkiye for the avoidance of double taxation on income; signed on 31/05/2006 and approved domestically by Royal Decree 73/2006.
Oman–Morocco Double Tax Agreement
DTA · signed 14/12/2006 · Royal Decree 72/2007 promulgated 16/07/2007 · directory effective date 01/01/2010Oman's bilateral agreement with Morocco for the avoidance of double taxation on income; signed on 14/12/2006 and approved domestically by Royal Decree 72/2007.
Oman–Moldova Double Tax Agreement
DTA · signed 03/04/2007 · Royal Decree 76/2007 promulgated 25/07/2007 · directory effective date 01/01/2008Oman's bilateral agreement with Moldova for the avoidance of double taxation on income; signed on 03/04/2007 and approved domestically by Royal Decree 76/2007.
Oman–Belarus Double Tax Agreement
DTA · signed 15/04/2007 · Royal Decree 75/2007 promulgated 25/07/2007 · directory effective date 01/01/2008Oman's bilateral agreement with Belarus for the avoidance of double taxation on income; signed on 15/04/2007 and approved domestically by Royal Decree 75/2007.
Oman–Brunei Double Tax Agreement
DTA · signed 25/02/2008 · Royal Decree 22/2009 promulgated 27/04/2009 · directory effective date 01/01/2010Oman's bilateral agreement with Brunei for the avoidance of double taxation on income; signed on 25/02/2008 and approved domestically by Royal Decree 22/2009.
Oman–Vietnam Double Tax Agreement
DTA · signed 18/04/2008 · Royal Decree 114/2008 promulgated 07/10/2008 · directory effective date 01/01/2009Oman's bilateral agreement with Vietnam for the avoidance of double taxation on income; signed on 18/04/2008 and approved domestically by Royal Decree 114/2008.
Oman–Uzbekistan Double Tax Agreement
DTA · signed 30/03/2009 · Royal Decree 38/2009 promulgated 10/06/2009 · directory effective date 01/01/2010Oman's bilateral agreement with Uzbekistan for the avoidance of double taxation on income; signed on 30/03/2009 and approved domestically by Royal Decree 38/2009.
2009 Protocol to the Oman–Uzbekistan Tax Treaty
DTA Protocol · signed 05/10/2009 · Royal Decree 72/2009 promulgated 13/12/2009 · directory effective date 01/01/2010An officially registered protocol to Oman's treaty with Uzbekistan; signed on 05/10/2009 and approved domestically by Royal Decree 72/2009.
Oman–Netherlands Double Tax Agreement
DTA · signed 05/10/2009 · Royal Decree 68/2009 promulgated 06/12/2009 · directory effective date 01/01/2012Oman's bilateral agreement with Netherlands for the avoidance of double taxation on income; signed on 05/10/2009 and approved domestically by Royal Decree 68/2009.
Oman–Croatia Double Tax Agreement
DTA · signed 21/12/2009 · Royal Decree 20/2010 promulgated 23/02/2010 · directory effective date 01/01/2011Oman's bilateral agreement with Croatia for the avoidance of double taxation on income; signed on 21/12/2009 and approved domestically by Royal Decree 20/2010.
Oman–Japan Double Tax Agreement
DTA · signed 09/01/2014 · Royal Decree 23/2014 promulgated 19/05/2014 · directory effective date 01/01/2015Oman's bilateral agreement with Japan for the avoidance of double taxation on income; signed on 09/01/2014 and approved domestically by Royal Decree 23/2014.
Oman–Spain Double Tax Agreement
DTA · signed 30/04/2014 · Royal Decree 47/2014 promulgated 19/08/2014 · directory effective date 01/01/2015Oman's bilateral agreement with Spain for the avoidance of double taxation on income; signed on 30/04/2014 and approved domestically by Royal Decree 47/2014.
Oman–Portugal Double Tax Agreement
DTA · signed 28/04/2015 · Royal Decree 27/2015 promulgated 02/07/2015 · directory effective date 01/01/2017Oman's bilateral agreement with Portugal for the avoidance of double taxation on income; signed on 28/04/2015 and approved domestically by Royal Decree 27/2015.
Oman–Switzerland Double Tax Agreement
DTA · signed 22/05/2015 · Royal Decree 31/2015 promulgated 14/07/2015 · directory effective date 01/01/2017Oman's bilateral agreement with Switzerland for the avoidance of double taxation on income; signed on 22/05/2015 and approved domestically by Royal Decree 31/2015.
Oman–Hungary Double Tax Agreement
DTA · signed 02/11/2016 · Royal Decree 6/2017 promulgated 18/02/2017 · directory effective date 01/01/2018Oman's bilateral agreement with Hungary for the avoidance of double taxation on income; signed on 02/11/2016 and approved domestically by Royal Decree 6/2017.
Oman–Slovak Republic Double Tax Agreement
DTA · signed 25/03/2018 · Royal Decree 63/2020 promulgated 08/06/2020 · directory effective date 01/01/2022Oman's bilateral agreement with Slovak Republic for the avoidance of double taxation on income; signed on 25/03/2018 and approved domestically by Royal Decree 63/2020.
Oman–Sri Lanka Double Tax Agreement
DTA · signed 15/08/2018 · Royal Decree 7/2019 promulgated 17/01/2019 · directory effective date 01/01/2020Oman's bilateral agreement with Sri Lanka for the avoidance of double taxation on income; signed on 15/08/2018 and approved domestically by Royal Decree 7/2019.
Oman–Qatar Double Tax Agreement
DTA · signed 22/11/2021 · Royal Decree 4/2022 promulgated 19/01/2022 · directory effective date 01/01/2023Oman's bilateral agreement with Qatar for the avoidance of double taxation on income; signed on 22/11/2021 and approved domestically by Royal Decree 4/2022.
Oman–Russia Double Tax Agreement
DTA · signed 08/06/2023 · Royal Decree 89/2023 promulgated 27/12/2023 · directory effective date 01/01/2024Oman's bilateral agreement with Russia for the avoidance of double taxation on income; signed on 08/06/2023 and approved domestically by Royal Decree 89/2023.