Please find quick summary of recent clarifications / notification of Oman Tax Authority on certain VAT related matters. The original notifications can be accessed in the links given in each of the notification summary.
Oman VAT on Municipality Tax, Tourism Tax etc.
Following the announcement of the reinstatement of Municipal Tax, Tourism Tax and Hotel Occupancy Tax etc., by the Muscat Municipality, VAT authorities have clarified that the VAT has to applied on the total value charged to the client, which includes all the above mentioned taxes.
Download Oman Tax Authority Letter
Registration procedure for Non Resident Applicants
Person who has no place of residence in the Sultanate, shall register with the Authority, from the date on which he is obliged to pay the Tax in accordance with the provisions of the Law.
They must appoint a Responsible Person having a place of residence in the Sultanate
He may appoint a tax agent, after obtaining the approval of the Authority, and the tax agent will replace the person in all that is related to his tax liabilities and rights.
Alternatively the person who has no place of residence in the Sultanate can register for VAT directly and specify a Responsible Person that is a related person. But the applicant must also provide a copy of a bank guarantee or fiscal undertaking in favor of the Tax Authority.
Download PDF
Detailed procedure for registration is notified by the authorities, details can be provided if requested.
VAT on supplies made to Government Entities / Departments
Regarding the imposing the VAT on the supplies provided to the Administrative Apparatus (Government Entities/Departments) of the State, the Tax Authority clarified that VAT law does not exclude the Administrative Apparatus of the State from bearing the VAT on the supplies they received, therefore, the Administrative Apparatus of the State are obligated to pay the VAT in the event that the received supplies are subject to Tax in accordance to the VAT law.
More info at OTA Website
Contact Details
Mohamed Habib Certified Accountants
208, Hatat House,
P O Box: 233, P.C. 100, Muscat
Sultanate of Oman
Email: ambi.ap@mcagulf.com
Telephone: +968 2457 1401
Mobile: +968 9176 9455
Working Hours: 9AM – 6PM, Sunday to Thursday
