Oman

Tax returns have to be filed electronically, within 6 months from the end of the Tax Year.  

Tax payments are due along with the tax return.  

The law allows for filing a revised return if any error or omission is identified. The law also provides for severe penalties for non-compliance and for hiding or falsely providing the data/details. 

Responsibility of employers: 

If a person only earns salary, wages or pensions, they may request the employer to file a tax return on their behalf along with a declaration that they have no other income source.  

 An employer must withhold and pay any tax due on their employees’ salaries, wages, member's remuneration and pensions periodically. For certain other categories of income, companies may be requested to withhold and pay taxes on behalf of residents and non-residents at a specified rate subject to certain conditions. 

Further details are expected when Executive Regulations are issued.