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May 15, 2026

Article 15 establishes a strict document retention policy for all taxpayers in Oman. Every taxpayer is legally required to preserve all registers, books of accounts, and supporting documents for a minimum of ten years following the end of the relevant accounting period. This includes all records used to prepare tax returns, evidence for computing taxable income, and documents necessary for determining tax on specific categories of income under Article 52. Maintaining these records is essential for potential audits or assessments by the Tax Authority within the statutory limitation period.

Part 2 - General Provisions

Section 5 - Obligations of Taxpayer

Article 15

[GTL Notes: Record Keeping]

Every taxpayer shall preserve for at least ten years from the end of the accounting period for which the income is chargeable to tax, all registers, books of accounts and the documents proving their contents, based on which the accounts are prepared and required to be submitted with the return of income in accordance with this Law, or those which may be necessary for stating the basis adopted in computing the taxable income in the return of income, or necessary for determining the tax chargeable on the categories of income mentioned in Article 52 of this Law.