VAT in Oman is codified under the following texts:
The Unified Agreement for Value Added Tax of the Cooperation Council for the Arab States of the Gulf (the Framework) contains the VAT general principles and rules agreed at GCC level. The Framework was ratified in Oman by Decree-Law No. (47) for the year 2018
- Decree-Law regarding Value Added Tax (the VAT Law) will provide the main rules and principles relating to VAT in Oman
- The Executive Regulations of the Value Added Tax Law issued under Decree-Law will provide further details on the application of the VAT Law
The authority may publish documents to provide guidance and/or clarify specific points relating to VAT rules. This may include guides, as well as public clarifications and interpretations of the VAT Law and the Executive Regulations
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