Executive Regulation of the Excise Tax Law — articles 1–77

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 ex…

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 s…

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 i…

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 addre…

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…

Immediately upon registration, a Registrant must notify the Authority, on the prescribed form, of the appointment of the 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…

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.

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 pr…

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 …

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…

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.

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…

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 th…

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 Reg…

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 jud…

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.

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.

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 …

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 for a Tax Warehouse must satisfy all conditions and technical specifications determined by the Authority.

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 ap…

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…

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 th…

A Tax Warehouse licence may not be granted for premises where concentrates, powders, gels or any extracts are converted into Excise Goods for direct consumption on those premises.

A Licensee may not exceed the limits or scope of the Tax Warehouse licence.

Without the Authority's approval, a Licensee may not directly or indirectly assign the Tax Warehouse licence or any rights or obligations arising from it, or take any action concerning its legal form that changes ownersh…

A Licensee must inspect Excise Goods when received and before they are deposited or stored in the Tax Warehouse. The Licensee must use customary technical principles and methods in storage so as to ensure their safety an…

A Licensee must submit to the Authority, on the prescribed form and with the documents it specifies, a report of every movement of Excise Goods into or out of the Tax Warehouse within two days after the movement. The Lic…

A Licensee must notify the Authority, on the prescribed form and with supporting documents, of any change to information in the licence within 30 days after the change.

The Chairman or a delegate may cancel a Tax Warehouse licence in any of the following cases: 1. The warehouse is not used, without permission or acceptable excuse, for up to 90 days from issue of the licence. 2. The limi…

A Tax Warehouse licence expires in any of the following cases: 1. The Licensee ceases to satisfy a licensing condition in this Regulation. 2. The licence term ends without renewal. 3. A judgment declares the Licensee ban…

Tax becomes due on the date an Excise Good is released for consumption. An Excise Good is deemed released for consumption in the following cases: 1. It is produced or imported, or moved into the Sultanate from a Council …

Tax on an Excise Good is suspended in the following cases: 1. The good is produced, processed, possessed, stored, transported or received in a Tax Warehouse. 2. The good is under a customs-duty suspension arrangement. 3.…

The exemption under Article 27 of the Law may be granted only after confirming that the Excise Goods covered by the application are not intended for commercial purposes.

An application to exempt Excise Goods supplied to diplomatic and consular missions, international organisations, and heads and members of diplomatic and consular corps accredited to the Sultanate must be made on the pres…

Excise Goods exempt under Article 27(1) of the Law may be disposed of or assigned only between the bodies and persons specified there, unless reciprocity requires otherwise. Otherwise the goods must be re-exported or des…

An Excise Good placed under a Tax-suspension arrangement pursuant to Article 34(3)(a), (c) or (d) of this Regulation may not be moved without the Authority's approval. The application must be made on the prescribed form …

The Person Liable for Tax must provide an unconditional bank guarantee in favour of the Authority for the Tax imposed on the Excise Goods to be moved and for the period specified by the Authority. The Chairman may waive …

Each approval to move Excise Goods must bear a unique number and is valid for 15 days from issue.

If the receiving Licensee does not receive moved Excise Goods for any reason, the transporting Licensee must notify the Authority, which may take any action it considers appropriate.

Immediately after moved Excise Goods are unloaded at the receiving Licensee's Tax Warehouse, that Licensee must submit a statement to the Authority specifying their quantity and type. The transporting Licensee must also …

As an exception to Article 38, Excise Goods may be moved without Authority approval between two or more Tax Warehouses licensed to the same person. The Licensee must attach to the Tax Return, on the prescribed form, a de…

A Registrant must file the Tax Return electronically through the Authority's portal on the prescribed form, including: 1. General particulars of the Registrant. 2. The Registrant's Tax Identification Number. 3. The Tax W…

An importer is exempt from filing a Tax Return only if: 1. Its activity is limited to importation. 2. It is not licensed to establish a Tax Warehouse. 3. The value of imported goods does not exceed OMR 5,000 during the T…

The Authority may assess Tax for a Tax Period if the Registrant fails to file by the deadline in Article 29 of the Law, and must amend a filed return containing an error or omission. In every case it must notify the Regi…

An importer must, within 30 days after the end of a Tax Year, submit a statement of Excise Goods imported during that year containing: 1. Tax Identification Number. 2. Type and quantity of imported Excise Goods. 3. Harmo…

A Registrant must keep: 1. A register of deposited Excise Goods. 2. A register of operations carried out on Excise Goods. 3. Regular and accurate accounting books showing movements of Excise Goods. 4. Copies of invoices …

A Person Liable for Tax must pay Tax by the statutory deadlines using any of the following means: 1. A bank cheque in favour of the Authority. 2. Deposit into the current account opened in the Authority's name for this p…

The Directorate General of Customs shall collect Tax on imported Excise Goods by applying the prescribed rate and value under its procedures and deposit it into a special account opened for that purpose. The goods may no…

Additional Tax becomes due if Tax is not paid by the deadline. The Chairman may wholly or partly waive Additional Tax where: 1. The Person Liable for Tax dies without an apparent estate. 2. The person is shown to have no…

An application to waive Additional Tax must be made on the prescribed form with the data and documents specified by the Authority. It must be decided within 30 days; otherwise it is deemed refused.

The Authority shall maintain a register of data and information concerning Registrants' Tax accounts for ten years. A Registrant may request access to and copies of its data and information under rules specified by the A…

A Registrant may set off Tax paid on an Excise Good used to produce another taxable Excise Good by deducting it from Tax declared for the period in which Tax became due on the produced good. The return must include: 1. A…

By operation of law, amounts due to a Person Liable for Tax from the Authority are set off against amounts due and payable by that person under any other Tax law, provided that the amounts are final and undisputed, in th…

Tax is refunded in the following cases and subject to the stated conditions and procedures: 1. Tax paid by diplomatic and consular missions, international organisations, and heads and members of diplomatic and consular c…

For Article 39 of the Law, control is carried out on the basis of books and documents. Where a Registrant uses computer systems, the Authority may inspect and test them to verify their integrity and efficiency. Having re…

The Authority may require the Responsible Person to attend at the time and place stated in a notice in order to discuss transactions subject to Tax under the Law or the Tax due.

Authority employees vested with judicial enforcement powers may, at any time during official working hours, enter a Tax Warehouse, the Registrant's business premises and any other place connected with activities involvin…

For the purposes of the Law, Authority employees vested with judicial enforcement powers may access any automated or electronic system used by a Licensee or Registrant that relates to Excise Goods.

Employees of the Directorate General of Customs shall monitor and control Excise Goods when they enter or leave the Sultanate. The Authority may request from an importer any data relating to imported or exported Excise G…

The Authority must notify a Registrant of the date, place and estimated duration of a Tax Audit at least 15 days in advance. The notice must in particular identify the Tax Periods and the records, books and documents to …

A Tax Audit must be conducted at the Registrant's premises where the activity involving Excise Goods is carried on and during official working hours. Where the Chairman considers appropriate, it may be conducted at the A…

A Registrant must receive Authority employees vested with judicial enforcement powers, allow them to inspect the records, books and documents under audit, and provide data, records, books and documents requested during t…

A Tax Audit lasts three months from commencement. On a request from the competent auditing employee stating the reasons and justification, the Chairman may extend it for one equivalent period. The audit must be limited t…

The Authority shall notify the Registrant of the Tax Audit results, including: 1. The Tax assessment or Tax Return amendment, as applicable. 2. The Tax Period for which the assessment was made or amended. 3. Date of asse…

A Tax Period or items already audited and subjected to a Tax assessment or Tax Return amendment may not be re-audited unless new information affecting the calculation of Tax is received. Any re-audit must be limited to t…

A Registrant may complain against the Authority's Tax assessment or amendment of a Tax Return within 45 days after becoming aware of it. The complaint must be made in a petition in three copies deposited with the Committ…

The Committee Secretariat must deliver a copy of the complaint and attachments to the Authority within seven days after filing. The Authority must deposit its response and any necessary papers and documents with the Secr…

The Committee Secretariat must notify the Authority and Registrant on the prescribed form of the hearing date at least seven days in advance. If the Authority's representative or the Registrant does not attend, the Commi…

The Committee must keep: 1. A complaint register. 2. A session register. 3. A register of Committee decisions. 4. Any other registers required by the nature of the Committee's work and specified by its Chair. Entries are…

The Committee shall operate as follows: 1. Its Secretary sends the Chair a list of registered complaints with scanned copies of their files at least seven days before the session. 2. The Chair appoints one or more Commit…

The Committee must observe the general rules and principles of litigation procedure, including: 1. Taking all procedures in the presence of the complainant and the Authority. 2. Enabling each to inspect papers or documen…

Notices and decisions issued by the Committee are served by any of the methods in Article 4 of this Regulation.

A request for full or partial deferral of Tax payment must be submitted to the Committee Chair on the prescribed form within 30 days after the complaint is filed, stating the reasons and amount for which deferral is soug…

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 othe…

The Chairman may impose an administrative fine of not less than OMR 1,000 and not more than OMR 10,000 in the following cases: 1. Obtaining a Tax refund on the basis of incorrect documents or data. 2. Moving Excise Goods…