The Registration with the Tax Authority is by registering data on the form prepared for this purpose, within (60) days from the beginning of the enterprise or the start of the activity, whichever is earlier.

The taxpayer should adhere to submit income return for any tax year electronically, as well as the income return for any tax year should be submitted prior to (4) four months from the date of the end of that year, or from the date of the end of accounting period for which the return is made or the last accounting period- in case of multiple accounting periods - Choose the prior date.

• The taxpayer shall attach to the income return for any tax year his/her accounts for the period or accounting periods which are ending in that tax year.

Tax due from income return shall be payable on the identified deadline for submitting this return, and in case of non-payment, the following procedures will be applied:

• Imposing an additional tax at 1% per month of the unpaid amount of tax due and payable. This tax is calculated for the period extending from the date on which the tax is due to the date of the payment.
• Collecting the tax forcibly by adopting the procedures specified for the administrative enforcement under the System for Collection of Taxes, Fees and other Amounts Payable to the Units of the Administrative Apparatus of the State.

• The tax calculation that is provided in this section shall be 15% of the taxable income of any Omani institution or company or permanent establishment for any tax year.
• The tax rate which is mentioned in article 52 of this act should be on the following types of income: (royalties, versus research and development, for the use or right to use computer software, fees for administration or service performance, dividends or interest) at 10% of the total amount.
• The rate of tax on taxpayers whom are in the field of oil exploration is (55%) fifty-five per cent of the taxable income in respect of any income that has been obtained from the sale of oil.

When a legal entity makes a payment to an individual in the income category other than Salaries and Pensions, the legal entity. When a legal entity makes a payment to an individual in the income category other than Salaries and Pensions, the legal entity.

Automatic Exchange of Information (AEOI) is the exchange of information between countries without having to request it.

AEOI exists to reduce global tax evasion. Information can be found in this section in relation to:

• different agreements between countries
• links to the relevant legislation
• practitioner guides.