Oman

Tax returns

Tax returns have to be filed electronically, within six months from the end of the tax year.

The law allows for filing a revised return if any error or omission is identified.

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.

Payment of tax

Tax payments are due along with the tax return.

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.

The law provides for severe penalties for non-compliance and for hiding or falsely providing the data/details.

Further details are expected when Executive Regulations are issued.