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Tax guide
Value Added
(health care)

The first edition (Arabic language) - March 2023

Notice :

This guide aims to provide a general understanding of transactions related to the value-added tax law and its

implementing regulations in the Sultanate of Oman. It also explains the procedures related to tax compliance. It

is not expected that this guide will provide a comprehensive treatment of all possible tax issues that may arise.

Although the tax authority has taken the necessary measures to ensure the correctness of all the information

contained in this guide, the tax authority will not be responsible for any errors or actions that may be issued by

the taxable person, or the occurrence of any financial or other losses that may be incurred by any person using

information contained in this manual.

All information provided has been updated at the time of preparation and will be subject to change as

necessary.

Copyrights:

Copyright (2023). All rights reserved to the Tax Authority in the Sultanate of Oman, and are subject to the

copyright law in the Sultanate of Oman.

The directory may be withdrawn, in whole or in part, by posting a new directory, and no part of this directory may

be reproduced, stored in a retrieval system, or transmitted in any form, including directly from the site, for any

commercial purposes without the written permission of the tax authority and in the event Copying or quoting

content must indicate the source.

table of contents

1. Introduction................................................... .................................................. ................2

2. Definitions................................................... .................................................. .............. 3-4

3.Registration for Value Added Tax .......................................... ............................. 5-8

4.Health care services................................................. ............................................. 9-16

5. Medicines and medical goods................................................. .......................................... 17-18

6. Input tax .............................................. .................................................. 19-23

7. Tax liabilities................................................. .............................................. 24-28

8. For more inquiries................................................. ............................................ 29

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1. Introduction

1.1. Content of this guide

The main purpose of this guide is to provide an indication of the principles and rules of value taxation

Additions related to the health care sector. This guide will provide clear directions

To apply value added tax to health care services and related goods and services

in accordance with the law and regulations up to the date of issuance of this guide.

This document is purely a guide and may not include all tax laws and regulations.

health care related. This guide is not binding on the tax authority or any taxable person

in respect of any transaction undertaken, and cannot be relied upon in cases of tax dispute.

- For further instructions on specific transactions, please contact:

The call center is at (1020).

- For more information, see the value sold, please visit the website.

Taxoman e-mail: www.taxoman.gov.om

1.2. Who should use this guide?

On every supplier of any health care services in the Sultanate of Oman or who provides goods

or services related to the health sector using this guide.

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2. Definitions

• the law:Value Added Tax Law issued by Royal Decree No. 121/2020

• Executive imbalance:The executive regulations of the Value Added Tax Law issued by a decision of the Agency

Taxes No. 53/2021

• Health care services:Health care services provided by medical institutions

Licensed in accordance with the laws in force in the Sultanate of Oman. In particular, they include the following:

1) General medicine services

2) Specialized medicine services

3) Laboratory and dental services

4) Psychiatric services

5) Physiotherapy services

6) Nursing services in hospitals, nursing homes, or licensed institutions

similar

7) Midwifery services

8) Diagnostic and therapeutic services for individuals

9) Surgical, reconstructive and cosmetic operations service

• Tuberculosis and related services:Goods and services that are provided as an integral part of

Health care services. They include - in particular - the following:

1) Transportation of the sick and wounded in ambulances

2) Provide accommodation, food and drink

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 3) Operating room expenses

4) Medicines and medical materials

and not includeGoods and Services Related to Health Care Services Supply of services of a nature

Commercial, such as supplying food and drinks to visitors, securing car rides for visitors, and all kinds of business

Which are not included in the medical treatment, such as renting a television set or telephone calls.

• Special medications for a zero stomach rate:Pharmaceutical products and their vitamins

The nationalization codes contained published by the Ministry of Health in the “List of Taxable Drugs”.

The value added at the “zero rate” which complies with the requirements of supplying medicines and medical equipment

stipulated in Tax Authority Resolution No. (59/2021).

• Special mechanical enhancements for the zero-per-hour rate:Any fixture or equipment marked with symbols

Licenses contained and published by the Ministry of Health in the “List of Medical Equipment Subject to Relevancy”.

“Value added tax at the zero rate” which complies with the requirements of supplying medicines and equipment

Medical procedures stipulated in Tax Authority Resolution No. (59/2021).

• the person:The natural or legal person, including joint ventures and partnership agreements

The following are held outside the Sultanate of Oman, and do not take the form of a company.

• The private of the circle:The person who exercises the activity independently with the aim of achieving income,

It has been registered with the Agency or is obligated to register with it in accordance with the provisions of the law.

• Activity:Starch that is practiced continuously and regularly, especially commercial starch

Or industrial, vocational, artisan, or service.

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3. Payment is based on the sold value

During the transitional period from VAT implementation, registration requirements are different

Preparing a separate guide for it entitled "Registration in Value Added Tax (Transitional Phase)".

https://tms.taxoman.gov.om/portal/ar/web/taxportal/vat-tax

As for the information contained in this guide, it represents the requirements that will be included

implementation after the aforementioned stage.

Value Added Tax is a self-assessment tax, so every person must evaluate it

Constant need to register for VAT. In general, registration is tax

The added value is either compulsory registration or optional registration. If the subject exceeds

The tax has a mandatory registration limit, so it is considered obligated to register, but if it exceeds the registration limit

The elective has the option to register.

The following must be taken at the rate of registration at the value of the sold value:

• Taxable supplies(i.e. supplies subject to tax at the basic rate or taxable rate

zero percent) deducted from it the value of any supplies constituting part of the capital assets

for the company.

• Intra-procurement of goods and services.

• The value of goods and services supplied to the taxable personIn the Sultanate of Oman, which is subject to a mechanism

Reverse calculation.

Exempt supplies of health care services are not included in the annual value of supplies

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Mandatory redemption limit:

Every person residing in the Sultanate of Oman must assess the necessity of registration for tax purposes.

Perform any of the following tests:

1) Choose the retrograde:If the total value of supplies exceeds the mandatory unit

To register for the value-added tax and the tax, thirty-eight thousand and five hundred

(38,500 OMR) in the current month in addition to the previous eleven months.

2) Estimated choice:If the total value of supplies is expected to exceed

The mandatory registration limit for value-added tax is thirty-eight thousand

And five hundred (38,500 Omani Rials) in the current month, in addition to the eleventh

next month.

These tests must be taken on a continuous monthly basis by an undocumented person who

It engages in an economic activity. And if the taxable person exceeds the mandatory limit in any of the

In both cases, he must apply for VAT registration.

obligesA non-resident person in the GCC countries who makes any taxable supply in

Sultanate of Oman to register for tax purposes, regardless of the total value of its sales.

Optional download limit:

For the purposes of voluntary registration, any person may register for VAT based on

on the value of supplies or expenses. For example, you might choose a business that hasn't started yet

its economic activity entirely - but intends to do so - and it has incurred taxable expenses

The added value exceeds the voluntary registration limit, to register for tax purposes.

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Every person residing in the Sultanate of Oman has the right to register voluntarily by making any of the

The following tests:

1) Choose the retrospective:

a. If the total value of the supplies exceeds the optional registration threshold for value added tax

Al-Bal (19,250) nineteen thousand two hundred and fifty Omani riyals in the current month in addition

to the previous eleven months.

B. If the total value of the expenses exceeds the optional registration limit for value tax

The added value (19,250) nineteen thousand two hundred and fifty Omani riyals in the current month

In addition to the previous eleven months.

2) The discretionary choice:

a. If the total value of supplies is expected to exceed the optional filing threshold for VAT

Added value (19,250) nineteen thousand two hundred and fifty Omani riyals, per month

current plus the next eleven months.

B. If the total value of the expenses is expected to exceed the optional enrollment limit

For value added tax (19,250) nine ten thousand two hundred and fifty Omani riyals, in

The current month plus the next eleven months.

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An unregistered person carrying on an economic activity may carry out these tests on an ongoing basis

monthly. If he exceeds the voluntary registration limit in one of the cases, he has the right to register for tax

Value Added.

If the health care provider is only making exempt supplies, it may be

He can optionally download us for these supplies. The service provider may qualify

Scrollable if total projects exceed the drop-off threshold, but no credits will be deducted

Inputs for purchases related to exempt supplies. Please see my section

This is the input well of this guide.

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4. Health care services

4.1 Exemption from VAT for healthcare services

Health care services are exempted from value added tax in the Sultanate of Oman when they

Medical institutions licensed in accordance with the laws in force in the Sultanate of Oman to provide it.

currently,The main law governing health care services isThe law regulating private practice

The father and the mother are the mastersAnd issued according to the royal decree2019/75

Its executive regulations and ministerial decisions necessary for its implementation.

The medical institution includes all of the following:

• Public health institutionsThese are general hospitals, centers and clinics

government health.

• Private health care institutionsThese are private hospitals, clinics and centers

Medical clinics and clinics licensed to provide services under the supervision of the General Directorate of Institutions.

own health.

Health care services include - without limitation -Nine mothersspecified within the regulation

Implementation of the Value Added Tax Law:

1) General medicine services

2) Specialized medicine services

3) Laboratory and dental services

4) Psychiatric services

5) Physiotherapy services

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 6) Nursing services in hospitals, nursing homes or licensed institutions

similar

7) Midwifery services

8) Diagnostic and therapeutic services for individuals

9) Surgical, reconstructive and cosmetic operations service

For example, the provision of specialized eye care services provided by a physician would be considered

eyes as a supply that qualifies for the exemption.

In addition to seeing the fluid valueIt means if a fee is charged by a service provider

Public or private health care For the implementation of a health care service, no tax will be applied

The added value of these fees. Thus, health care providers will not be able to discount

Value added tax on inputs to the extent it relates to health care services

Exempt (please see Input Tax Deduction section of this guide).

The exemption applies to health care services based on the provision of health care to a human being

Includes veterinary services.

Any services provided by an unlicensed health care provider are not eligible for, and subject to, an exemption

For value added tax at the basic rate (5%).

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Money:A person obtains a diagnostic test for a virus from a medical laboratory service provider

Licensed according to a policy set by the Ministry of Health, where the fees imposed by the applicant are exempted.

Health care is subject to value added tax. While the Saaaaahi resort is requesting from

In addition, a similar diagnostic test will be conducted before using the shared facilities.

On-site testing by the resort which is not authorized by the relevant Ministry, therefore

The resort must impose value added tax at the basic rate of 5% on submission

the service.

4.2. Cosmetic health services and other optional medical services

Cosmetic health services and other medical services (such as fertility clinics) are eligible

For exemption from value added tax if it was described by a medical specialist as

necessary for health purposes.

This means that elective cosmetic procedures for aesthetic purposes will not qualify for an exemption

This is not performed by a health care professional as part of treatment for a medical condition or physical difficulty

serious.

Money:A person who sustained severe burns in a fire and as part of his treatment in hospitals, he

In need of plastic surgery and skin grafting, in this case these reconstructive treatments are repeated.

Rehabilitation is a necessary part to return the individual to health, and therefore any fees for this

Services are exempt from value added tax.

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moneyA person requested a tooth whitening procedure from an dentist to improve his appearance, but he did not

This procedure is recommended for health purposes by a qualified medical professional and therefore will be safe

This service is subject to value added tax.

4.3. Goods and services related to healthcare services

Goods and services associated with health care services are those goods and services that

A medical institution that provides it, which is an integral part of providing health care services

to the patient.

These includeTB and servicesWithout limitation, the following:

1) Medicines and medical materials (including bandages and medical consumables).

other, or surgical implants) administered or used during the performance of services

qualified medical.

2) Transportation services for the sick and wounded.

3) Accommodation, food and beverage services provided by the medical institution

eligible patients.

4) Operating room expenses

be excusedFrom the value added tax, goods and services related to health care services

Also. This exemption applies regardless of whether a drug or medical product is

It will be subject to a zero rate if it is supplied separately.

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Money:A hospital in Musandam provided health care services to a patient for a week.

They agreed to perform a surgical operation, as they are exempted from the value-added tax, the amounts they charge

The hospital is responsible for the patient regarding the operating room and the materials used in that

Surgical dressings and implants.

Later,After discharge from the hospital, the patient purchased bandages and medical consumables

For the site of the operation from the pharmacy, these materials and bandages are subject to value added tax

at the zero percent rate as supplied separately from any healthcare service provided

To the patient (considering these items on the list of eligible zero-rated medicines and medical equipment

percent).

not includeGoods and services related to health care services Supply of services of a health care nature

commercial. Any fees charged that are of a commercial nature are subject to VAT at the rate

Primary (5%). These fees include:

- Supply of food and drinks for visitors

- Securing car crossings for visitors and employees

- All goods and services that are not considered necessary as part of the processing

Medical fees such as renting a TV set or making phone calls.

Not possibleFor unlicensed commercial companies that are not classified as a medical institution, apply

Exemption for health care related services.

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Money:A commercial transport company provides helicopter charters to private hospitals in Masaka.

To transport an injured patient from a far place to the hospital. The transportation company is not a medical institution

Hence, its supply of patient transport as a healthcare-related service will not be exempt.

4.4. other fees

Private medical institutions and specialized medical practitioners carry out an economic activity

For VAT purposes, the usual VAT rules apply

On any commercial or non-health care related activities carried out. And in the event that my specialist

A medical practitioner who performs services separate from the activities of his healthcare profession licensed by him

Ministry of Health, the value-added tax exemption will not apply to these services. And he will need

The professional practitioner to determine whether he must register and impose the value tax

Added on any payments received.

Money:A medical professional provides consultation for an organization that is interested in research studies

for a fee. The provision of this advice is within the realm of health but is not an exercise in service

Health care under the relevant laws in force in the Sultanate of Oman. if it was

The medical specialist is registered for value-added tax, so he must impose value-added tax

Added at a rate of 5% on the supply of the service.

anywayExempt health care and other goods are provided by a medical institution or

commercial services (taxable) to the patient, it must identify and assign a commercial value

Suitable for taxable items and other exempted items.

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4.5. Advertising, sponsorships and donations

Medical institutions may enter into commercial agreements with third parties for sponsorship or advertising,

Which may include these parties providing medical institutions with money or equipment

To carry out its activities, through a grant or donation. The value added tax treatment is based on this

Agreements on the nature of arrangements between related parties.

In the event that the medical institution submits a legally enforceable undertaking to the donor that it

You will provide advertising, promotional rights, or other services in exchange for money or equipment

donated, it is a supply of services that is subject to VAT.

Money:A private company makes a large cash donation to hospitals for the construction of a new facility.

The hospital is required to name the facility in the name of the private company for a period of five years. considered it

It is a supply of advertising services by hospitals, and hospitals will have to be demanded

Imposing value-added tax on the supply in the event that it was registered or its supplies exceeded it

Taxable mandatory registration limit.

If the medical institution receives funding and chooses to thank the partner or donor (eg

sign at the entrance to the reception, or a small notice on the clinic’s website), it will not be considered

That's a supply.

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4.6. health insurance

The provision of medical insurance services is not considered a supply of health care services, in which VAT is applied

The value added at the basic rate on health insurance premiums, and the transaction or obligations are not affected.

Value added tax for health care services provided to the patient in the case of insurance for the recipient, and no

to the party or person who will be liable to pay for those services.

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5. Medicines and tuberculosis

The commercial supply of subjected medicines is subject to value added tax at zero percent rate

For zero-rate and zero-rate medical goods, which are not provided as part of a provision

Health care services.

It means the private supply of the vehicle at the zero rateThat the value added tax will be imposed

Zero percent rate on goods received. However, the taxable person who

Who supplies medicines or medical goods of zero percent quality, is considered eligible for tax deductions

The entries on the costs related to these supplies are equivalent to zero in percentage terms (please

See section five of this guide on input tax).

The State of Health's decision is determined by the specific tuberculosiswhich constitute subject medicines and medical goods

The zero percent rate for the purpose of applying Article 51 of the Value Added Tax Law, and that

According to the "HS" commodity codes for each item.

Lists are updated as necessary and from time to time. It is currently posted on:

https://www.moh.gov.om/en/web/dgpadc/-9

The zero rate per personon all supplies made in the Sultanate of Oman

Across the supply chain, including distributors, wholesalers, pharmacies and retailers.

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Supplies of drugs or medical equipment to be administered, injected, or applied to

The patient or recipient during treatment is part ofExempt supplyFor health care and can not be

subject to a zero percent rate. However, in the event that a healthcare provider discharges a patient

with medicines or medical goods, which are to be taken or used after the patient is discharged from the hospital

hospitals, any separate charges relating to these drugs and commodities may be eligible.

Because they are taxed at the zero percent rate.

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6. Deduction of the price of inputs

6.1. Overview

A taxable person has a deduction for his own input tax incurred during the period

tax in the course of its economic activity.

There are three categories of inputs as follows:

1. Value added tax imposed on taxable supplies of goods

and services for the benefit of a taxable person by a supplier registered in the value tax

added in the Sultanate of Oman.

2. The value added tax calculated by the taxable person according to the tax mechanism

Reverse charge on services purchased from a non-resident.

3. Value Added Tax paid on imports of Goods into the Sultanate of Oman (or

Those declared as a tax on imports in the tax return, if any).

The private person of the vision shall have a deduction for the rights of the inputs supplied to the basket.

and services purchased in the course of carrying out economic activity to the extent that it allows

These purchases are made to a person making supplies that are subject to tax or subject to the zero rate, and consciously

if health care providers only practice exempt live care services; Ola goes away

No deduction for inputs.

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View the deductible inputsA credit balance included in the VAT return

which is deducted against the value added tax due on supplies made

She was wounded during that period. Input taxes may not be deducted except on purchases made within

Sultanate of Oman where the taxable person keeps a valid tax invoice for that

Purchases in addition to documents proving import and payment of any import tax

And tax declarations and records of output tax in the case of tax calculated under the mechanism

Reverse charge or deferral of import tax.

The discounting of input prices is subject to the following restrictions:

Input tax which relates to the activities of the taxpayer exempt from VAT,

Like healthcare services, it is not deductible as input tax.

• Input VAT may not be deducted on any costs not incurred or used as part of

economic starch

• Some types of expenses cannot be deducted, such as entertainment expenses and catering services.

and beverages, or costs related to company vehicles designed for less than 10 passengers.

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6.2. relative discount

A taxable person cannot deduct value added tax incurred in connection with

activities that are exempt from VAT, such as healthcare services.

However, some health care providers do make taxable supplies (including

That is, those subject to the zero percent rate) in addition to exempted supplies,Where the right to not

Discount suppliers include:

Input tax m TAttached directly to the form and used according to the purpose What a special one

Supplies subject to tax in full

Input tax m TAttached directly to the form and used according to the purposecan not be deducted

Exempt supplies

The input tax used in making subject suppliesPartial discount according to

Taxable and exempt - b MThis does not include overheads or costs For the equation of the opponents

can not be customized b u All direct relative

The partial deduction is calculated at the end of each tax period, based on the supplies made

over that period using the following equation:

The value of the total taxable supplies 100% X

The value of the total taxable and exempted supplies

Tax

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The amount of input tax that is deducted in each tax period is considered an initial deduction, as it should be

The taxable person shall, at the end of each tax year, calculate the annual proportional deduction to determine the

The amount of deductible input tax for the tax year,

And doneCalculating the annual proportional discountAccording to the following: (rounded to three decimal places)

The value of the total taxable supplies during the tax year 100% X

The value of the total taxable and tax-exempt supplies

during the tax year

Determining the deductible input tax for the tax year is as follows:

1) If it is wet Input tax calculated from the annual proportional deduction application

More than wet The proportional deduction calculated for the tax period

The increase in the tax return for the first tax period following the end of the year

tax.

2) If it is wet Input tax calculated from applying annual proportional deduction no

exceeds Mobil The proportional deduction calculated for the tax period, a difference must be paid

Tax when submitting the tax return for the first tax period following the end of the year

tax.

It disappears to the traitor to the eyeRequesting approval from the Agency to use an alternative method for calculating the discount

Al-Nassabi indicates that the alternative method produces an acceptable distribution, and that it relies on the principle of using

actual goods and services, and to include an annual adjustment of the discount.

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for the devicedatingOn alternative methods in cases where you are satisfied that these methods reflect

In the best possible way, the actual use of the value added tax incurred, and can be reviewed

in an appropriate manner on a regular basis. The alternative method can be used after receipt

An official notification of that by the agency, and the notification will specify the period during which

Use the alternate method.

6.3. Input tax deduction for capital assets

The total input tax paid may be deducted when a capital asset is purchased for use in

Taxable supplies - in advance - based on the rules of the time of supply for purchase and at the expense of

The intended use of the capital asset.

If the use of capital assets changes later, the deducted input tax must be adjusted.

According to the capital assets system on an annual basis over the life of the assets for tax purposes

Value Added. More details on this topic will be provided in a separate guide.

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7. Parental Obligations

A taxable person must comply with the provisions of the law and assess tax liabilities.

This includes registering for value-added tax if obligated, submitting tax returns,

charging the tax correctly, calculating the net tax amount, issuing tax invoices, paying

the tax on time, keeping all accounting records and cooperating with the tax authority’s

employees. .

7.1. impose the tax

The supplier is responsible for the correct application of VAT on supplies it makes within the

Sultanate of Oman, therefore when a supply is made by a supplier who has a place of

residence in the Sultanate of Oman, he will be responsible for charging VAT at the

appropriate rate, provided he is VAT registered In addition, the supplier must issue a tax

invoice for all supplies that have a place of supply in the Sultanate of Oman.

7.2. The tax due date

Tax due date is the date on which the tax due must be calculated by

The supplier in accordance with the provisions of the law and regulations on the taxable supply.

With regard to suppliesone timeFor goods or services, the tax is due

By dateexponent sfrom:

• the date of supply (the date the provision of the service was completed or the date the goods were placed in the possession of the customer),

• The date of issuance of the invoice by the supplier.

• The date of payment by the customer within the limits of this payment (for example payments to the account or

Insurances).

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But if a supply is made as part of supplies that result in the issuance of invoices or receipt of payments in the form of

sequentially, the tax due date is either the payment date specified in the invoice or the tax due date.

Payment, whichever is earlier, and at least once every (12) twelve consecutive months.

7.3. Issuance of tax invoices

A taxable supplier must issue a tax invoice for each taxable supply it makes

whether to a person registered for VAT or to any other person in the course of carrying out

economic starch.Including supplies subject to the zero-percentage rate and supplies

Exempted from gross value tax.

The taxable person may issue a simplified tax invoice if the value of the supply is

Less than 500 Omani Rials and that the nature of the supplies does not require the issuance of regular tax invoices.

The tax invoice, including the simplified tax invoice, must include, in clear forms,

The data specified in the executive regulations, including the date of issuance of the tax invoice

the supplier's tax identification number, the taxable amount, the applicable tax rate and the value of

tax due.

7.4. Submission of tax returns and payment of the tax due

Every person registered for value added tax must submit a tax return to the tax authority.

for each quarterly tax period. The tax return is a self-assessment of the taxable person

The tax due for that period.

The tax return must be submitted, and the net tax due should be paid, no later than 30 days later

from the end date of the tax period.

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If the tax return includes the amount of excess deductible tax that exceeds RO 100

The taxpayer submitted a request for a refund, the tax authority accepted the request, and then

I will pay the amount within 45 days. The tax authority will conduct the necessary audit

to verify the validity of the approval.

For more details about filing a tax return, please see the guide

of tax returns.

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7.5. Record keeping

All taxpayers are required by law to keep value tax records

The appropriate addition related to their VAT calculation for audit purposes. Solidarity

That is, any documents used to determine the value added tax payable on a transaction.

And in the VAT declaration. Records generally include:

1. The daily record, in which the daily operations related to the subject’s activity are recorded

for the tax according to its historical and numerical sequence, provided that he keeps all the documents that enable him

of monitoring the validity of those activities.

2. Ledger record, which monitors the opening of accounts and operations based on this account, provided that

There shall be an account for each type of taxable and exempt supplies.

3. Inventory register, in which inventory items, budget and result calculation are recorded.

4. Records and documents pertaining to supplies of imported or exported goods and services.

5. Records and documents pertaining to supplies of internal goods and services.

6. Records and documents pertaining to all customs transactions.

7. All documents proving supplies subject to tax at the zero percent rate according to

the provisions of the executive regulations.

8. All tax invoices and other documents issued by the taxable person.

9. All tax invoices and other documents received by the taxpayer.

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Taxpayers are obligated to provide the Agency with information about any transactions they have and their guarantees

All details and information necessary to determine the correct handling of supplies.

Records, accounting books and documents must be kept in physical form

Keeping it electronically according to the conditions specified in the regulations, and making it available to the taxable person

device upon request.

All records must be kept for at least ten (10) ten years. Invoices must also be saved or

Records relating to assets considered to be capital assets for a longer period of time that may be

To (15) fifteen years old. In case of violation of these provisions, the obligated person will be exposed

For fines stipulated in the law and regulations.

7.6. Correct previous errors

If the taxable person discovers any error or inclusion of an incorrect amount in the declaration

previously submitted tax, or any other form of non-compliance with the provisions of the law,

He must immediately notify the device and take the necessary action to correct the error through an amendment

The tax return. He must also inform the tax office of any errors that may lead to a reduction

Net tax within (30) thirty days from the date of discovery of the error or knowledge of it or the amount

Incorrect, with the necessity of amending the previous declaration.

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8. For further inquiries

For more information, please contact the Tax Authority

8.1 Contact Data

Address: Seeb, Al Mawaleh South

- s. B:285

- Postal code:100

- Working hours: Sunday - Thursday |07:30 - 14:30

- Hats:+968 24746996

- E-mail:info@taxoman.gov.om

8.2 Forms and Publications

Further guides, forms and publications will be issued by the Authority and will be available

to the public at the right time.

8.3 VAT news

For current VAT news and updates, please visit the Authority's website:
www.taxoman.gov.om

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