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May 15, 2026

Article 159 bis 8 maintains essential compliance duties for small enterprises. It specifies that the special regime does not waive obligations regarding withholding tax (Article 53), the appointment of Principal Officers (Articles 6-9), or cessation reporting (Article 137). Additionally, it empowers the Chairman to create specialized, simplified rules for issuing tax cards specifically for enterprises. This recognizes their unique nature while ensuring they still participate in the formal identification and tax collection systems required for an orderly and transparent Omani tax environment.

Part 5 bis - Provisions Relating to Tax on Enterprises

Chapter 2 - Obligations of the Enterprises

Article 159 bis 8

[GTL Notes: Preservation of Obligations of an Enterprise]

Application of the special provisions provided for in this section shall not result in breaching the obligations imposed under Articles 6 (items 2, 1/a, 2/d, 2/e), 53, 9 ,8, 7 and 137 of this Law.

The Chairman may prepare special rules to govern the issuance of the tax card in a manner coinciding with the nature of the enterprise's activity and in exception from the provision of Article 11 (item 1) of this Law.