Oman Decision No. 339/2021 On the Determination of the Fees of Issuance of the Licence of Establishment of a Tax Warehouse

Based on the Excise Tax Law issued by Oman Sultani Decree No. 23/2019;

Based on the Regulation of the Tax Authority and approval of its organizational structure issued by Oman Sultani Decree No. 42/2020;

Based on the Implementing Regulation of the Excise Tax Law issued by Oman Decision No. 51/2020;

Based on the approval of the Ministry of Finance; and

Based on the public interest’s requirements;

Has decided:

Article 1

The fees of issuance or renewal of the licence of establishment of a tax warehouse shall be determined according to the value of the bank guarantee provided by the applicant, before deciding on the issuance or renewal application, as follows:

Value of the bank guarantee in Omani Rials

Fees in Omani Rials

Less than (OMR 50.000)

500 (five hundred)

Between (OMR 50.000) and (OMR 100.000)

1000 (one thousand)

Between (OMR 100.001) and OMR (500.000)

2000 (two thousand)

Between (OMR 500.001) and (OMR 1.000.000)

3000 (three thousand)

More than (OMR 1.000.000)

5000 (five thousand)

Article 2