Article 135 establishes the universal requirement for electronic tax returns. Taxpayers are obligated to file a return for any tax year in which an accounting period ends, declaring their taxable income. Notably, this obligation persists even during periods of tax exemption; entities enjoying a tax holiday must still comply with filing requirements. This ensures the Tax Authority maintains continuous oversight of all business activities and can verify that the conditions for any exemptions are being met throughout the entire duration of the entity's operations in Oman.
Part 5 - Tax Assessment and Collection
Chapter 1 - The Return
Section 1 - General Rules
Article 135 bis
(Repealed).
Continue Reading
Access Full Content
You're viewing a preview of this document. Please log in to unlock the complete content, annotations, and research tools.