01
Document overview
The regulation details registration and deregistration, tax warehouses, the tax point, suspension and exemption, movements and guarantees, returns and records, payment, collection, refunds, objections, and administrative penalties.
02
Scope and exclusions
Applies to
Effective from 20 July 2020, it applies to persons and transactions within the Excise Tax Law, including import, production, storage and movement of excisable goods.
Limitations and exclusions
The regulation does not by itself determine the current product list, value or rate and does not replace the Law under Royal Decree 23/2019, later product decisions, customs rules or VAT.
03
Article-level text
Chapter One · Definitions and General Provisions
For the purposes of this Regulation, the words and expressions used in it have the same meanings assigned to them in the Excise Tax Law referred to above. Unless the context otherwise requires, the following words and expressions have the meanings set out beside them: Law: the Excise Tax Law. Authority: the Tax Authority. Chairman: the Chairman of the Authority. Tax Identification Number: the number issued by the Authority to a Registrant. Standard Price: the price of an Excise Good specified in the list of standard prices issued by the Authority.
Chapter One · Definitions and General Provisions
The Authority shall place a distinctive mark on Excise Goods in accordance with rules it determines in coordination with the competent bodies. A Person Liable for Tax must take all measures enabling the Authority to do so.
Chapter One · Definitions and General Provisions
The statement supplied to the Authority concerning licences issued, renewed, expired, cancelled or suspended by units of the State Administrative Apparatus must be provided within the following periods: 1. For licences issued or renewed, within 15 days after the end of June and December in each Tax Year. 2. For an expired, cancelled or suspended licence, within 30 days after the date of expiry, cancellation or suspension. In that case the statement must give the reason and date of cancellation or suspension and, if temporary, its duration.
Chapter One · Definitions and General Provisions
Notices and decisions issued by the Authority are served on the Person Liable for Tax by any of the following methods: 1. Hand delivery or registered post to the address recorded with the Authority. 2. Email to the address recorded with the Authority. 3. Text message to the telephone number recorded with the Authority. 4. The electronic account created by the Authority for the Person Liable for Tax.
Chapter One · Definitions and General Provisions
Every person who, by virtue of office, competence or work, is involved in assessing or collecting Tax, carrying out control, inspection or a Tax Audit, or deciding grievances submitted by a Registrant in cases prescribed by law must maintain complete confidentiality. Neither that person nor any employee of the Authority may provide data or allow a third party to inspect any document, statement, file or other material except in the cases provided for in Article 42 of the Law and with the Chairman's written authorisation.
Chapter Two · Responsible Person
Immediately upon registration, a Registrant must notify the Authority, on the prescribed form, of the appointment of the Responsible Person.
Chapter Two · Responsible Person
A Responsible Person intending to remain outside the Sultanate for more than 90 days during a Tax Year must notify the Authority in writing at least 15 days before departure. The notice must state the reason and duration and include a request for approval to appoint another Responsible Person for the entire absence. The Authority must decide the request within seven days after the notice; otherwise the request is deemed approved.
Chapter Three · Scope of the Tax
An importer of Excise Goods must disclose the imported Excise Goods and the Tax due on them to the Directorate General of Customs in accordance with its applicable procedures.
Chapter Three · Scope of the Tax
Where an Excise Good becomes subject to Tax or its Tax rate is increased, every person carrying on an activity involving that good, including import, production, trade or distribution, must notify the Authority on the prescribed form of the stock held immediately before the Tax or increased rate applied. The notice must be submitted within 15 days after the application or increase and contain: 1. General particulars of the business operator. 2. Types and quantities of Excise Goods newly taxed or subject to the increased rate. 3. The retail selling price of each Excise Good. 4. The Tax due on each Excise Good. 5. Any other data or documents specified by the Authority.
Chapter Four · Registration
An application for registration must be submitted to the Authority on the prescribed form and contain: 1. General particulars of the applicant and the type of activity carried on. 2. The address of the proposed place of business. 3. A current copy of the Commercial Registration. 4. The Income Tax registration number. 5. The customs number, if any. 6. Any customs documents establishing that the activity is conducted under a customs-duty suspension arrangement under the Unified Customs Law. 7. The type of Excise Goods produced, imported or released for consumption. 8. A copy of licences issued by units of the State Administrative Apparatus for the activity. 9. Any other data or documents specified by the Authority.
Chapter Four · Registration
The Authority shall notify the Registrant of the registration certificate by one of the methods in Article 4 of this Regulation. The certificate must contain: 1. The Registrant's name. 2. The Tax Identification Number. 3. The Registrant's legal form and Commercial Registration number. 4. The type of Excise Goods. 5. Any other data specified by the Authority.
Chapter Four · Registration
Any person required to register who fails to do so is deemed registered by operation of law, without prejudice to criminal liability under Article 55(2) of the Law.
Chapter Four · Registration
A Registrant must notify the Authority, on the prescribed form and with supporting documents, of any change to information submitted in the registration application within 30 days after the change. Where necessary, a new registration certificate containing the new information shall be issued under the same Tax Identification Number, and the Registrant must surrender the previous certificate.
Chapter Four · Registration
A Registrant that wholly or partly ceases an activity involving Excise Goods must notify the Authority within 15 days after cessation. The notice must state: 1. The Tax Identification Number. 2. The reason for ceasing the activity. 3. Any other data or information specified by the Authority.
Chapter Four · Registration
Registration is cancelled where the Registrant wholly ceases the registered activity for any reason, provided that all obligations under the Law and this Regulation have been discharged. The Authority must notify the Registrant of cancellation by one of the methods in Article 4 of this Regulation, stating the cancellation date.
Chapter Four · Registration
A Registrant whose registration is cancelled must retain the records and accounting books referred to in Article 33 of the Law for five years from notice of cancellation and must allow Authority employees vested with judicial enforcement powers to inspect and copy them upon request.
Chapter Four · Registration
The registration provisions of this Chapter do not apply to an irregular importer of Excise Goods. An importer is irregular where importation occurs once every two years.
Chapter Five · Tax Warehouse
A Tax Warehouse may not be established without first obtaining a licence from the Authority in accordance with the conditions and procedures prescribed by this Regulation.
Chapter Five · Tax Warehouse
An applicant for a licence to establish a Tax Warehouse must: 1. Be registered with the Authority under the Law. 2. Have the financial solvency required to establish the Tax Warehouse. 3. Have no final conviction for an offence under the Law. 4. Satisfy any other conditions specified by the Authority.
Chapter Five · Tax Warehouse
An application for a licence to establish a Tax Warehouse must be made on the prescribed form and include: 1. General particulars of the applicant. 2. The purpose of the warehouse. 3. The type of Excise Goods covered. 4. The proposed premises. 5. A copy of the registration certificate. 6. Evidence of financial solvency. 7. Evidence of payment of the prescribed fees. 8. Any other data or documents specified by the Authority.
Chapter Five · Tax Warehouse
The proposed premises for a Tax Warehouse must satisfy all conditions and technical specifications determined by the Authority.
Chapter Five · Tax Warehouse
Before the licence application is decided, the applicant must provide an unconditional bank guarantee in favour of the Authority, in the amount and for the term it specifies, within 15 days after notice; otherwise the application is deemed not to have been made. The Authority may draw on the guarantee to discharge any obligation of the Licensee. Following a draw, the Licensee must restore its value within 30 days after notice. The Authority may also forfeit it where the Licensee breaches a licence condition or obligation. A licence may be renewed only if the bank guarantee satisfies the conditions and remains at the amount set when the licence was issued.
Chapter Five · Tax Warehouse
An application to license a Tax Warehouse must be decided within 30 days after all conditions and requirements of this Regulation are satisfied. No response by the expiry of that period is deemed a refusal. The applicant may complain to the Chairman against a refusal within 60 days after becoming aware of it. No response within 30 days after submission of the complaint is deemed a refusal of the complaint.
Chapter Five · Tax Warehouse
A licence to establish a Tax Warehouse is valid for one year and may be renewed for one or more equivalent periods, provided that the Licensee has discharged all obligations. A renewal application must be submitted to the Authority on the prescribed form at least 30 days before expiry and satisfy all conditions and requirements of this Regulation.
05
Official source
Tax Authority Chairman Decision 51/2020 · Ministry of Justice and Legal Affairs
September 20, 2026