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Document overview
The 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.
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Scope and exclusions
Applies to
Effective 1 January 2026, it amends Decision 78/2020 for reporting financial institutions and accounts affected by the updated CRS; transitional due-diligence dates vary by account category and CRS provision.
Limitations and exclusions
It is not a standalone complete rulebook. The Tax Authority announcement identifies 30 May 2027 as the first reporting deadline under the amendments, while Article 7 of consolidated Decision 78/2020 states the general deadline as no later than 31 May of the following year; the date should be confirmed with the Tax Authority before filing.
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Official source
Tax Authority Decision 388/2025 · amending Decision 78/2020 · Ministry of Justice and Legal Affairs
September 13, 2026
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