Article 200

Establishments and Omani companies - which have not been exempted from submitting the return of income and for which decisions of exemption from submitting accounts were issued and continued to be exempted till the referred to date - shall commit to submit accounts attached to the return of income prepared for the tax year immediately following the year during which the exemption from submitting accounts expires and in accordance with articles 141 (second paragraph) of this Law.

The Authority - in the case of abstention from submission of accounts on the specified date for submission of return of income as per the previous paragraph- may impose a fine in accordance with Article 181 (item 1) of this Law and without prejudice to the provisions of Articles 182 and 183 thereof.