VAT zero rating · Regulatory layer

Decision 89/2022 Amending Decision 65/2021 on Zero-Rated Food Commodities

This is an amending rather than replacement instrument. It adds 25 entries, numbered 489–513, to the schedule of Decision 65/2021, covering specified barley, maize, soybeans, straw, feed materials, fish meal, bran, oil-extraction residues and animal-feed preparations.

Material typeTax Authority Chairman Decision
Legal branchVAT zero rating
Legal layerRegulatory layer
Source languageOfficial Arabic text; selected English materials are available on the portal
Review dateSeptember 13, 2026

01

Document overview

This is an amending rather than replacement instrument. It adds 25 entries, numbered 489–513, to the schedule of Decision 65/2021, covering specified barley, maize, soybeans, straw, feed materials, fish meal, bran, oil-extraction residues and animal-feed preparations.

02

Scope and exclusions

04

Official source

Tax Authority Decision 89/2022 · amends Decision 65/2021 · issued and published in OG 1433 on 13 March 2022 · effective 14 March 2022 · Oman Tax Authority

September 13, 2026

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