For the purposes of this Law, unless the context otherwise requires, the following words and expressions have the meanings set out beside them: Chairman of the Authority: the Chairman of the Tax Authority. Authority: the Tax Authority. Directorate General of Customs: the Directorate General of Customs of the Royal Oman Police. Committee: the Tax Grievance Committee provided for in Article 45 of this Law. Council: the Cooperation Council for the Arab States of the Gulf. Unified Customs Law: the Unified Customs Law of the States of the Cooperation Council for the Arab States of the Gulf. Excise goods: goods harmful to human health or the environment, or luxury goods, whether locally produced or imported, that are subject to tax under this Law. Tax: the tax imposed on excise goods under this Law. Value of excise goods: the value on which tax is calculated under this Law. Person: a natural or legal person, including a joint venture and a participation arrangement concluded outside the Sultanate that does not take the form of a company. Responsible person: any person connected in any manner with the person liable for tax who takes that person's place in performing the obligations imposed by this Law. Permanent establishment: a fixed place of business through which a foreign person carries on all or part of an activity in the Sultanate, whether directly or through a dependent agent. Registrant: a person registered with the Authority under this Law. Person liable for tax: the registrant and any other person required to pay tax. Tax year: the 12-month period beginning on 1 January and ending on 31 December of each calendar year. Tax period: a period of three calendar months within the tax year; the first tax period begins on the date of registration and each subsequent tax period begins on the day after the preceding tax period ends. Additional tax: tax imposed at 1% of unpaid tax for each month of delay or part thereof, calculated from the end of the payment period until payment. Import of excise goods: importation of excise goods from outside the territory of the Council States under the Unified Customs Law. Tax-suspension arrangement: the arrangement under which tax becoming due on locally produced or imported excise goods is suspended in accordance with this Law. Tax warehouse: a place in which a licensee may produce, process, possess, store, transport or receive excise goods under a tax-suspension arrangement in accordance with this Law. Licensee: a person licensed by the Authority to establish a tax warehouse. Regulation: the Executive Regulation of this Law.
Interpretation and application must be checked against the official Arabic text and the current version.