The following are obligated to pay Tax:
1.Taxable Person who conducts the Supply of Goods and Services in the Sultanate;
2.The Taxable Customer receiving Goods and Services in the Sultanate from a Non-Resident Supplier in accordance to the Reverse Charge Mechanism by declaring it in the Tax Return;
3.Every Person appointed or declared as the Importer in accordance with the Unified Customs Law will be liable to pay the Tax due on importation;
- If a Person who is unregistered for Tax in the Sultanate imports Goods via an agent who is registered for Tax acting on his behalf for the purpose of importing Goods into the Sultanate, the agent shall be obliged to pay the Tax due on Import prior to the release of such Goods.
- Tax shall not be due on the recharge (reimbursement) of the Tax paid by an agent to his Customer in accordance with point a above. Further, an agent shall not recover this Tax in his return because the agent paid the Tax on behalf of the Customer.
4.Every Person that declares a Tax amount on an invoice issued in the Kingdom
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