Oman Decision No. 53/2021 On the Issuance of the Implementing Regulation of the Value Added Tax Law
Type
Law
Issued on
10 Mar 2021 (corresponding to 26 Rajab 1442 H)
Nature
Decision
Jurisdiction
Oman
Taxonomy
VAT
Copyright
LexisNexis
Amended by virtue of
Oman Decision No. 456/2022 dated 13/10/2022
Oman Decision No. 521/2023 dated 25/10/2023
Oman Decision No. 81/2025 dated 30/04/2025
Based on the Value Added Tax Law promulgated by Oman Sultani Decree No. 121/2020, and
Based on the public interest.
It was decided
Article 1
The attached provisions of the Executive Regulations of the Value Added Tax Law shall be enforced.
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