Oman Decision No. 27/2020 On the Enforcement of the Regulation of the Tax Card and the Fees of the Issuance of Such Card
Based on the Financial Law issued by Oman Sultani Decree No. 47/1998;
Income Tax Law issued by Oman Sultani Decree No. 28/2009;
Oman Sultani Decree No. 42/2020 on the issuance of the regulation of the Tax Authority and approval of its Organisational Structure;
Implementing Regulation of the Income Tax Law issued by Oman Ministerial Decision no. 30/2012; and
Based on the public interest requirements;
The following has been decided:
Article 1
The Tax Card System stipulated in Clause (1) of Article (11) of aforementioned Income Tax Law shall be introduced from the first of July 2020, provided that a fee of (10) Omani Riyals is imposed on the issuance of the Tax Card.
Article 2
The present Decision shall be published in the Official Gazette.
Issued on: 24/09/1441 H.
Corresponding to 18/05/2020
Sultan Bin Salim Bin Said Al-Habsi
The Chairman of the Tax Authority
The present Decision was published in the Official Gazette of the Sultanate of Oman, Issue no. 1344, dated 07/06/2020, page 23.