Taxpayer

1. An individual enterprise owned by a natural person and carrying out a commercial, industrial, or professional activity independently.
2. An Omani company established in the Sultanate of Oman in accordance with Omani legislation, whether it is a commercial, civil, or other company.
3. Permanent enterprise (branches of foreign companies) in which a foreign person carries out the activity in the Sultanate of Oman through a fixed place, whether directly or through a dependent agent. It considers any foreign person who provides consultancy services or any other services in Oman for a period of not less than ninety days in any twelve months.