01
Document overview
Brings into operation from 1 July 2020 the tax-card system contemplated by Article 11(1) of the Income Tax Law and sets an OMR 10 fee for issuing a tax card.
02
Scope and exclusions
Applies to
Applies to issuance of a tax card under the Income Tax Law and determines only the system commencement date and the issuance fee.
Limitations and exclusions
It is not a complete tax-registration regulation and does not itself determine obligated categories, documents, application mechanics, validity, renewal, penalties or fees for other services. Those matters must be checked under the Income Tax Law, its Executive Regulation and current Tax Authority service rules.
03
Article-level text
Decision 27/2020 · Tax card
The tax-card system provided for in clause (1) of Article (11) of the aforementioned Income Tax Law shall be brought into operation from 1 July 2020. A fee of OMR 10 (ten Omani rials) shall be charged for issuing the tax card.
Decision 27/2020 · Tax card
This Decision shall be published in the Official Gazette.
05
Official source
Tax Authority Decision 27/2020 · issued 18 May 2020 · OG 1344 (7 June 2020) · effective 1 July 2020 · Oman Tax Authority / Ministry of Justice and Legal Affairs
September 13, 2026