Executive Regulation of the Excise Tax Law — Article 76
Chapter Twelve · Administrative Penalties
The Chairman may impose an administrative fine of not less than OMR 500 and not more than OMR 5,000 in the following cases:
1. Failure to submit required Tax Returns, data, reports, information, accounts, records or other documents.
2. A Licensee's violation of Tax Warehouse licence conditions.
3. Violation of the rules, provisions or conditions for placing the distinctive mark.
Interpretation and application must be checked against the official Arabic text and the current version.
