01
Document overview
Details tax registration, computation, deductions, exemptions, withholding, returns, audits and supporting evidence.
02
Scope and exclusions
Applies to
Applies with the Income Tax Law to taxpayers and obligated persons within the relevant provisions.
Limitations and exclusions
Does not replace later Tax Authority decisions, tax treaties, VAT, PIT or global minimum-tax rules.
03
On-site text
No article-level full text or translation is yet published. This record does not replace the official Arabic text.
04
Publication status
Source and translation status
Oman Tax Authority. A bibliographic record and independent editorial overview are published in four languages; no article-level text is yet hosted.
Legal review
The official source and citation were checked; the consolidated version and amendments require separate verification before use. · September 13, 2026
Republication status
The regulator material is used as a primary source for independent commentary; its text, layout and graphics are not copied.
Change history
September 13, 2026: source located; the record, scope and exclusions were added to the index.
06
Official primary source
Ministerial Decision 30/2012 · amended by Ministerial Decision 14/2019 · Oman Tax Authority
The regulator material is used as a primary source for independent commentary; its text, layout and graphics are not copied.
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