Oman Decision No. 3/2021 On the Determination of the Periods and Date of Registration for the Value Added Tax
Based on the Value Added Tax Law promulgated by Oman Sultani Decree No. 121/2020;
Oman Decision No. 1/2021 determining the Threshold for Mandatory and Voluntary Registration;
And based on the public interest requirements,
The following has been decided:
Article 1
In implementation of the provisions of the aforementioned Value Added Tax Law, the taxable persons shall register with the Tax Authority according to the following:
| Category | Period of Registration | Date of Registration |
1 | If the value of annual supplies exceeds or is expected to exceed (1,000,000) one million Omani Rials | From 1 February 2021 to 15 March 2021 | 16 April 2021 |
2 | If the value of annual supplies ranges between (500,000) five hundred thousand and (1,000,000) one million Omani Rials | From 1 April 2021 to 31 May 2021 | 1 July 2021 |
3 | If the value of annual supplies ranges between (250,000) two hundred and fifty thousand and (499,999) four hundred ninety-nine thousand nine hundred and ninety-nine Omani Rials | From 1 July 2021 to 31 August 2021 | 1 October 2021 |
4 |