Oman Decision No. 53/2021 On the Issuance of the Implementing Regulation of the Value Added Tax Law

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