How to Sign in and out of Portal?

Signing in

To start using the Tax Management Portal, you need to log in with the Smart Card or the Mobile ID.

  1. Open the Portal and click on the Sign In button at the top right corner of the page.
  2. Click on the Login button of the preferred method of logging in.
  3. Follow the instructions on the screen to log in.

After successful login, the system automatically creates a user profile.

 Signing out

To log out of the Portal, click on the Sign Out link at the top right corner of the page.

Switching between Taxpayers

If you have more than one taxpayers added to your user profile, you need to select the taxpayer for which you want to use the e-services. The taxpayer can be selected from the dropdown at the top of the screen:

  1. Click on the taxpayer selection field to open the dropdown.
  2. Click on the name of the taxpayer to select it.

You can switch between taxpayers any time during your session without the need to log out and in again.

 

How to Add a Taxpayer to User Profile?

A signatory of a taxpayer can add the taxpayer to their user profile themselves. This can be done on the Taxpayer Registration page:

  1. Log into the Tax Management Portal.
  2. Open the e-services by clicking on the menu item.
  3. In the menu on the left, click on Taxpayer Registration.

 

How to View Taxpayer Details?

  1. Log into the Tax Management Portal and open e-services.
  2. Click on the Taxpayer Information menu item in the menu on the left of the screen.
  3. Click on the Taxpayer Details sub-menu.

Subscribing to Reminders

It is possible to subscribe to reminders about tax return and query deadlines. This can be done on the Reminders page: 

  1. Log into the Tax Management Portal and open e-services.
  2. Click on the Taxpayer Information menu item in the menu on the left of the screen.
  3. Click on the Reminders sub-menu.

 

How to View Taxpayer Accounting Information?

Users having access to a taxpayer can view all information about the taxpayer's accounts in the Secretariat General for Taxation. The following information can be viewed:

  • Claims – Liabilities according to provisional and final returns, assessments, penalties and certification fees.
  • Payments – All payments made by the taxpayer to SGT.
  • Account Statement – Statement displaying accounting information by tax type and year.

Taxpayer accounting information can be viewed on the Claims & Payments page:

  1. Log into the Tax Management Portal and open e-services.
  2. Click on the Claims & Payments menu item in the menu on the left of the screen.
  3. Click on the Claims & Payments sub-menu.

 

How to Change Taxpayer Details?

Taxpayer details can be changed by submitting a declaration of modification. The submitted declaration must be approved by Secretariat General for Taxation. Once the declaration has been approved, the change in taxpayer details takes effect.

Declaration of details can be entered on the Declaration of Details page:

  1. Log into the Tax Management Portal and open e-services.
  2. Click on the Applications menu item in the menu on the left of the screen.
  3. Click on the Declaration of Details sub-menu.

 

How to File Provisional Return of Income?

You can file a provisional return of income through the Portal. Only one pending provisional return (return that is not cancelled or finalized) is allowed per tax year.

Provisional returns of income are entered on the Provisional Return of Income page:

  1. Log into the Tax Management Portal and open e-services.
  2. Click on the Returns menu item in the menu on the left of the screen.
  3. Click on the Provisional Returns of Income sub-menu.

 

How to File Annual Return of Income?

You can file an annual return of income (final return) through the Portal. Only one pending final return (return that is not cancelled or finalized) is allowed per taxpayer and tax year. Final return cannot be added if there already is a pending final return or an assessment for the same tax year. The final return form is different for taxpayers with different taxpayer types, exemptions and exceptions.

Annual returns are entered on the Final Returns of Income page:

  1. Log into the Tax Management Portal and open e-services.
  2. Click on the Returns menu item in the menu on the left of the screen.
  3. Click on the Final Returns of Income sub-menu.

 

How to File Withholding Tax Statement?

Every month taxpayer has to file withholding tax to pay tax charged on the following categories of income accruing in Oman: royalties, consideration for research and development, consideration for the use or the right to use computer software and management fees. Taxpayer who is the payer of the amount, must deduct tax from the gross amount paid or credited to the foreign person. Withholding tax has to be filed when there was actual payment during previous month.

You can file a withholding tax statement through the Portal. Only one pending withholding tax statement (statement that is not cancelled or finalized) is allowed per taxpayer, foreign person and month.

Withholding tax statements are entered on the Withholding Tax page:

  1. Log into the Tax Management Portal and open e-services.
  2. Click on the Returns menu item in the menu on the left of the screen.
  3. Click on the Withholding Tax sub-menu.

 

How to Apply for Tax Exemption?

In case the taxpayer is eligible for tax exemption, you can submit the application through the Portal. You can follow the progress of the application approval in the tax exemption applications list – each time the application has completed a stage, the status is changed.

The following exemptions are available:

  • Income Tax Form No (7) – Application for non‐temporary Exemption from Income Tax for Establishments and Omani Companies carrying on their Activity in the field of Shipping. Application is submitted to the SGT by taxpayer personally.
  • Income Tax Form No (8) – Application for non‐temporary exemption from Income Tax for the Foreign Person carrying on its activity in the field of Shipping or Air Transport. Application is submitted to the SGT by taxpayer personally.
  • Income Tax Form No (9) – Application for non‐temporary exemption from Income Tax for Investment Funds established in or outside Oman. Application is submitted to the SGT by taxpayer personally.
  • Income Tax Form No (10) – Application for a temporary income tax exemption for establishments and Omani companies. NB! This form must be submitted to the competent ministry that is responsible for the sector on which the taxpayer is operating not to SGT.
  • Income Tax Form No (11) – Application for renewal of income tax exemption for Establishments and Omani companies. NB! This form must be submitted to the competent ministry that is responsible for the sector on which the taxpayer is operating not to SGT.

Only one active tax exemption application is allowed per taxpayer at a time. To access the Tax Exemptions page:

  1. Log into the Tax Management Portal and open e-services.
  2. Click on the Applications menu item in the menu on the left of the screen.
  3. Click on the Tax Exemption Applications sub-menu.

 

How to Apply for Refund?

If a taxpayer has paid more than the total amount of claims for the year, the excess can be transferred to cover the liabilities in some other tax year or the taxpayer can apply for a refund. Only excess confirmed with an assessment can be refunded and the application cannot be submitted earlier than 60 days from the date of the assessment.

Refund applications are added on the Refund Applications page:

  1. Log into the Tax Management Portal and open e-services.
  2. Click on the Applications menu item in the menu on the left of the screen.
  3. Click on the Refund Applications sub-menu.

 

How to Object an Assessment or Decision?

Tax Management Portal allows entering and processing objections on tax assessments or other documents issued by the SGT. The objection is registered in the system and a decision is made by the SGT on the objection. The following selection is available for objection:

  • Income Tax Assessment
  • Withholding Tax Assessment
  • Any Other Decision

Objection shall be submitted within 60 days from the date of serving of the assessment or the decision. To object an assessment or decision, open the Objections page:

  1. Log into the Tax Management Portal and open e-services.
  2. Click on the Applications menu item in the menu on the left of the screen.
  3. Click on the Objections sub-menu.

 

How to Apply for Additional Tax Waiver?

In case the taxpayer has a solid reason why they have not been able to pay their tax dues, they can apply for a waiver through the Tax Management Portal.

For entering a waiver application, go to the Additional Tax Waivers page:

  1. Log into the Tax Management Portal and open e-services.
  2. Click on the Applications menu item in the menu on the left of the screen.
  3. Click on the Additional Tax Waivers sub-menu.

 

How to View No Objections Certificates?

It is not possible to apply for a No Objections Certificate (NOC) in the Portal but it is possible to view and print the existing certificates and check whether SGT has any objections against the taxpayer. This can be done on the No Objections Certificate page:

  1. Log into the Tax Management Portal and open e-services.
  2. Click on the Tax Certificates menu item in the menu on the left of the screen.
  3. Click on the No Objections Certificates sub-menu.

 

How to Register New Taxpayer?

It is possible to register a company or establishment as a new taxpayer but only if the company or establishment has commercial registration in Oman. The person registering the company must be the official signatory of the company.

Entering the Commercial Registration Number

To register a taxpayer, you need to first enter the commercial registration number:

  1. Log into the Tax Management Portal and open e-services.
  2. In the menu on the left, click on Taxpayer Registration.
  3. Click on the Taxpayer Registration sub-menu item.
  4. Type in the taxpayer's commercial registration number and click Register.

If the system finds the taxpayer and confirms that the current user is a signatory of that taxpayer, then the user can continue with entering a declaration of details.

Taxpayer Current Information