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May 15, 2026

Article 195 officially repeals several previous administrative exemptions. Businesses are no longer exempt from: (1) notifying the Authority of their basic data and amendments (under Article 11); (2) submitting annual returns of income; and (3) providing audited accounts as required by Article 141. This removal of 'filing exemptions' ensures that all Omani businesses—regardless of size or previous status—are brought into a unified reporting framework. This enhancement of transparency allows the Tax Authority to have a complete database of all commercial activities and financial results across the Sultanate.

Part 8 - Miscellaneous and Transitional Provisions

Article 195

[GTL Notes: Repeal of Exemptions]

The following shall be repealed as of the date of entry into force of this Law:

The exception granted for establishments and Omani companies from submitting the following:
1. Notification of the data relating to the mentioned establishments and companies and any amendments thereto in accordance with Article 11 (third paragraph) of this Law;
2. Return of income in accordance with Article 135 (second paragraph) of this law.
Exemption from submitting the accounts - provided for in Article 141 of the Law - prescribed for Omani companies and companies not excluded from the submission of a return of income in accordance with Article 142 thereof.