Article 1
The attached provisions of the Executive Regulations of the Value Added Tax Law shall be enforced.
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June 26, 2026
Sultanate of Oman
Tax Authority
Value Added Tax Executive Regulations Decision No. 53/2021
Issuing the Executive Regulations for the VAT Law
Based on the Value Added Tax Law promulgated by Royal Decree No. 121/2020, and
Based on the public interest.
It was decided
Article 2
This decision shall be published in the Official Gazette and shall be enforced from the date of entry into force of the aforementioned Value Added Tax Law.
Issued in: 26 Rajab 1442 AH
Corresponding to: 10 March 2021 AD
Saud bin Nasser bin Rashid Al-Shukaili
Chairman of the Tax Authority
Value Added Tax Executive Regulations
CHAPTER 1 - DEFINITIONS AND GENERAL PROVISIONS
SECTION 1 - Definitions
Article 1
In applying the provisions of these Regulations, the words and phrases set out in the Regulations shall have the same meaning provided for in the aforementioned Value Added Tax Law. The following words and phrases shall have the meaning assigned against each of them, unless the context otherwise requires:
Law | : | The Value Added Tax Law. |
Authority | : | The Tax Authority. |
Chairman | : | The Chairman of the Tax Authority. |
Tax Identification Number | : | The number issued by the Authority to the Taxable Person. |
Date of Registration | : | The effective date of registration of the Taxable Person, upon which the Taxable Person is required to comply with all requirements of the Law and Regulations. The Authority shall determine this date. |
Date of De-registration | : | The effective date of de-registration of the Taxable Person, upon which the Taxable Person is not required to comply with requirements of the Law and Regulations. The Authority shall determine this date. |
Excess Deductible Tax | : | The excess amount of the total value of the deductible Input Tax for any tax period, deducted from it the total Output Tax for that period. |