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.
Interpretation and application must be checked against the official Arabic text and the current version.