Value Added Tax Law

We, Haitham bin Tariq, The Sultan of Oman,

After the perusal of the Basic Law,

And the Royal Decree No. 67\2003, in application of the Common Customs Law of the States of the Gulf Cooperation Council,

Following the presentation to the Council of Oman,

And in the public interest.

Hereby decide the following

Article 1

The accompanying Value Added Tax Law shall take effect.

Article 2

The Chairman of the Tax Authority shall issue the Executive Regulations of the accompanying Law within a period not exceeding (6) months from its date of enforcement and shall issue the decisions necessary to implement its provisions.

Article 3

All that contravenes the accompanying Law or contradicts with its provisions shall be repealed.

Article 4

This Decree shall be published in the Official Gazette and shall come into force after (180) one hundred and eighty days from the date of publication.

Issued on: 24 Safar 1442 AH

Corresponding to: 12 October 2020

Haitham bin Tariq,

Sultan of Oman

Value Added Tax Law