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) |