Appointing a Responsible Person:

According to Article 2(4) of Oman Sultani Decree No. 121/2020:

Any person with no place of residence in the Sultanate must appoint a Responsible Person having a place of residence in the Sultanate.

Article 3 of Oman Decision No. 53/2021 states:

The Taxable Person shall upon registration, notify the Authority of the appointment of the Responsible Person on the form prescribed for such purposes. The notification shall include the following details and documents in relation to the Responsible Person:

• 1- Name.

• 2- Occupation.

• 3- Address.

• 4- Telephone number (work-mobile).

• 5- Email address.

• 6- A copy of the passport, the personal ID card or the residency card.

• 7- Any other details specified by the Authority.

The Taxable Person must notify the Authority of any change in the details and documents aforementioned in this article within ten (10) days from the occurrence of the changes, on the form prescribed for such purposes.

On VAT Registration

Article 57 of Oman Sultani Decree No. 121/2020 states::