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.

Entering Tax Exemption Application

  1. Click on the Add new tax exemption application button.
  2. Select the form of the exemption you want to apply for from the Application dropdown and click Add.
  3. Fill in the fields on the Tax Exemption Application page.
  4. Review the requirements in the Requirements table. The taxpayer must meet all the requirements in order to be eligible for the tax exemption. The requirements that have Yes in the field Document Required, must be proven with a document. Documents can be added as attachments after the application is initially saved (see the next chapter).
  5. Click on the Save button.

Tax exemption application is saved.

If you wish to change something, click on the Edit button at the bottom of the page. Note that application can be changed only before it is submitted.

 

Adding Attachments to Tax Exemption Application

It is possible to add attachments to the tax exemption application. For example, to include the documents required to prove that a requirement has been met. Attachments can be added only before submitting the application.

  1. If you have just saved the application, stay on the same page.

If you have navigated away from the page, open the Tax Exemption Applications page and click on the View link in the end of the row of the application to which you want to add the attachments.

  1. Click on the Attachments tab.
  2. Click on the Add new attachment button.
  3. Enter the name of the document to the Name field.
  4. Click Browse to locate the file in your computer and select it for upload.
  5. Click on the Save and Close If you want to add another attachment as well, click Save and New.

 

To open or download an attachment, click on the document file name in the Attachments table.

To remove an attachment, click on the Remove link at the end of the row of this document and click Yes on the Confirmation popup.

 

Submitting Tax Exemption Application

Once all information has been entered and saved and the necessary attachments added, the tax exemption application must be submitted for approval.

  1. Open the Tax Exemption Applications page and click on the View link for the application you want to submit.
  2. On the Tax Exemption Application page, click on the Submit button.
  3. Click the Yes button on the Confirmation pop-up.

The system runs an initial automatic check to find out if the taxpayer qualifies for the application: system checks if the taxpayer's type and main activity comply with the applied tax exemption requirements. If taxpayer in not qualified (taxpayer type or main activity do not comply), system generates refusal decision automatically and finalizes the tax exemption application document (document gets the status "Finalized" with the decision "Refusal").

If the system finds that the taxpayer is qualified, the document is submitted. The document status is changed to "Submitted".

 

Cancelling Tax Exemption Application

In case an already created application is no longer necessary/valid, it can be cancelled. User can cancel a document if it is in the "Draft" or "Waiting Correction" status (before submitting).

  1. Open the Tax Exemption Applications page and click on the View link for the application you want to cancel.
  2. On the Tax Exemption Application page, click on the Cancel Document button.
  3. On the Cancel Tax Exemption Application page, enter a comment to the Comments box (mandatory) and click the Cancel Document button.

The document is cancelled. The document status is changed to "Cancelled".

 

Correcting Tax Exemption Application

SGT might send an application back for correcting or adding some information. In this case, the tax exemption application's status is changed to "Waiting Correction".

  1. Open the Tax Exemption Applications page and click on the View link for the application you want to correct.
  2. On the Tax Exemption Application page, the reason for returning the application for correction is given in a separate note.
  3. According to the reason, correct the application – click the Edit button at the bottom of the page to change proposed commencement date or add other details or click the Attachments tab to add or change attachments.

Alternatively, you can cancel the document if you no longer wish to submit this application to SGT.

  1. Once you have made the changes, save the document and submit it again.