Article 198

All establishments and Omani companies exempted from tax on the effective date of this Law in accordance with Article 118 thereof, shall commit to submit the return of income for the tax year immediately following the last year of the exemption period in accordance with the provisions of Article 197 of this Law.

The return of income and attached accounts and the tax payable as per such return shall be submitted in accordance with articles 134 and 135 and from 138 to 141 and 150 of this Law.

The Chairman may - in the case of failure to submit the return of income on the specified date - impose a fine in accordance with Article 179 of this Law and without prejudice to the provisions of Articles 182 and 183 thereof.